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Self-Study Video

Audit Reporting Advanced Concepts – Understanding the Impact of General Audit Procedures on Disclosures and Audit Report Modifications (Self-Study Video)

Individual
Teams

$98.00

Webcasts are available for viewing Monday – Saturday, 8am – 8pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)

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CPE Credits

2 Credits: Auditing
Course Level
Intermediate
Format
Self-Study Video

Course Description

Each set of financial statements and auditor’s report thereon must properly address the unique circumstances of the specific reporting entity’s circumstances. This module provides guidance for properly altering financial statements and audit reports for certain complex transactions and events that are often uncovered through general audit procedures, such as subsequent testing, reviewing minutes, and more.

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Learning Objectives

Upon completion of this course, participants will be able to:

  • Explain circumstances requiring audit report modifications and explanatory paragraphs
  • Understand the importance of applying general audit procedures to identify relevant footnote disclosures
  • Recall how to improve evaluating disclosures for completeness and understandability
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Course Specifics

Course ID
SSVID924406022
Prerequisites

Experience in basic audits

Advanced Preparation

None

Compliance Information

NASBA Provider Number: 103220

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Jennifer F. Louis, CPA

Jennifer F. Louis, CPA has over 25 years experience in designing and instructing high-quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success.  In 2003 she founded Emergent Solutions Group, which is dedicated to meeting organization’s professional training needs on a project or part-time basis.  Jennifer serves a wide variety of clients, including public accounting firms, state CPA societies, private industry corporations, and public sector agencies.Previously Jennifer served as the Director of Audit Product Development at Surgent Professional Education for three years.  Prior to that, Jennifer was Executive Vice President/Director of …

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