20SS-0020: Surgent's Financial Statement Fundamentals (Audit Skills Training - Level 2) (Self-Study)
Valid for one year from purchase date
Self-study - On-Demand
3 CPE (3 technical)
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The ultimate objective of a financial statement audit is to issue an auditor's report. This module provides tips and techniques necessary for issuing and reporting on high quality financial statements prepared under U.S. GAAP or a special purpose framework.
Major subjects
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Objective of financial reporting
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Inter-relationships of financial statements and disclosures
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Accounting changes
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Special purpose framework financial statements and audits
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Types of audit reports
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Example audit reports
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Financial statement issuance process
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Performing a final quality control check before report release
Learning objective(s)
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Discuss the inter-relationship of basic financial statements and disclosures
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Explain the financial statement drafting and issuance process
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Perform a quality control check of draft financial statements
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Explain the key elements and variations of the auditor's report
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Describe special considerations for financial statements prepared under special purpose framework
Who should take this program?
Accountants who have responsibilities for drafting the financial statements and the auditor's report
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