Surgent's Modified Audit Reports & Other Special Considerations (Audit Skills Training - Level 5) (Self-Study)
Valid for one year from purchase date
Auditing - Technical (3.0)
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Audit reports may need to be modified from the standard unqualified audit report in various circumstances. This module discusses common circumstances leading to modified audit reports and other special considerations, such as initial or group audits.
Who should take this program?
Accountants responsible for modifying financial statement audit opinions in appropriate circumstances
Examples of differing opinions in comparative financial statements
Example modified audit opinions, including qualified, adverse and disclaimer of opinion
Emphasis-of-matter and other-matter explanatory paragraphs in a modified audit report
Initial audit engagements, including predecessor auditor considerations and audit report impact
Group audit engagements, including the impact of a component auditor on the group audit report
The impact of using the work of others on an audit report
Discuss modified audit opinions
Explain initial audit special considerations
Describe considerations when a predecessor auditor is relevant
Describe group financial statement audit considerations
Discuss using the work of specialists and others on an audit
NASBA ID#: 103212
Experience on complex audit engagements