Surgent's Special Audit Engagements Requiring Contractual or Regulatory Reporting (Audit Skills Training - Level 5) (Self-Study)

Code: JSODA5M7

Date Valid for one year from purchase date
Format Self-Study (On-Demand)
CPE credits CPE 3.0
Field(s)
of study
Auditing - Technical (3.0)
Fees
Standard member fee $54.00
checkmarkStandard nonmember fee $54.00

Members: Please log in to receive member fee.

Description

There are many situations in which a financial statement auditor is also asked to report on compliance. Some compliance audits are required by law, regulation, contract or agreements. Other reports are requested to provide negative assurance about financial information, such as compliance with debt covenants in a loan agreement. In addition, an auditor may be asked to provide comfort to requesting parties in relation to financial information included in registration statements filed in accordance with The Securities Act of 1933.

Who should take this program?

Accountants with responsibilities on special audit engagements

Major subjects

  • Sarbanes-Oxley Act of 2002 overview of key requirements
  • Performing compliance audits in conjunction with the financial statement audit, including Single Audit and Compliance with Contractual Requirements
  • Letters to Underwriters and Filings with the SEC for non-issuers
  • Examples of various compliance reports

Learning objective(s)

  • Discuss Sarbanes-Oxley audit engagement key considerations
  • Describe Government Auditing Standards and Single Audit highlights
  • Explain other reports on compliance that are a by-product of the financial statement audit
  • Discuss letters to underwriters
  • Describe SAS requirements for filings with the SEC

Notes:

Course code Code JSODA5M7
Sponsor Surgent
NASBA ID#: 103212
Level Intermediate
Format Self-Study (On-Demand)
Prerequisites Prereq. Experience on complex audit engagements
Advance
prep
None