Special Audit Considerations – Comprehending Requirements of Group Audits, Compliance Audits, Using the Work of a Specialist or Others, and M
Available Until
Your Desk
2.0 Credits
Member Price $98.00
Non-Member Price $113.00
Overview
Sometime financial statement audits are performed under special circumstances, such as opining on a group’s set of financial statements, extending responsibilities to opining on compliance, performing an initial audit, using the work of valuation expert or internal audit, and more. This course will address key considerations in these special audit conditions.
Highlights
Group audit requirements. Extending financial statement audit concepts to compliance audits. Initial audit considerations. Using the work of specialists and internal audit. Other common audit variations.
Prerequisites
None.
Designed For
CPAs and auditors.
Objectives
Describe the special considerations when performing special audits, such as group or initial audits. Explain factors that influence the auditor’s ability to use the work of specialist or others as evidence. List common variations to the traditional financial statement audit engagement.
Preparation
None.
Notice
This is a FlexCast (no exam required) and may be viewed only Monday - Saturday, 5am - 5pm PT. You may take up to one year from the date of purchase to complete the course. Pause your FlexCast and resume at a convenient day during the hours above. Partial credit for 2+ credit courses: If you are unable to complete the course in one sitting, partial credit can be awarded (minimum of one credit). To earn the remaining credits, you must return later and start the course from the beginning. Use chat to ask questions of a subject matter expert during the program.
Leader(s):
Leader Bios
Jennifer Louis, Surgent McCoy CPE LLC
Jennifer F. Louis, CPA has over 25 years of experience in designing and presenting high-quality training programs in a wide variety of technical accounting, auditing, and “soft skills” topics needed for professional and organizational success. She is the principal author of audit and attest related courses for Surgent and a frequent speaker at Surgent live programs and seminars. Ms. Louis is also the president of Emergent Solutions Group, LLC, a company she founded in 2003, dedicated to developing and delivering a wide variety of accounting and auditing training services, including audit staff training, audit productivity improvement, and value-added auditing. Prior to that, she was executive vice president/director of training services at AuditWatch, Inc. Before joining AuditWatch, Ms. Louis was the financial/operational internal audit manager at AARP. While at AARP, she served as one of their specially trained facilitators available as a resource throughout the organization for designing and leading strategic meetings and training sessions. Ms. Louis was also an audit manager for Deloitte and Touche, LLP. During her years in that firm’s Washington, D.C. office, she served as an instructor for the firm’s national “Train the Trainers” program. Ms. Louis graduated summa cum laude from Marymount University with a BBA in accounting.
Non-Member Price $113.00
Member Price $98.00