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Companion to PPC's Guide to Audits of Nonpublic Companies - Course 3 - Concluding the Audit (ASBTG193)  

CATEGORY: Accounting & Auditing
Print-Based with OG
8 CPE Credits
Level: Basic

This interactive self-study course provides an overview to the procedures and communication required by an auditor when concluding the audit of a nonpublic company. Lesson 1 reviews the authoritative literature that provides auditors guidance in concluding an audit. This lesson also addresses commitments, contingencies and liabilities, lawyer's letter, written representations, subsequent events review, and related-party transactions. Finally, the lesson provides guidance on evaluating an entity as a going concern, reevaluating the risk of material misstatement at the conclusion of the audit, and the purpose of analytical procedures at the final review stage. Lesson 2 covers the documentation required when completing an audit and the requirements for preparing and drafting an auditor's report. In addition, Lesson 2 covers the necessary communication between the auditor, management of the client, and those charged with governance.

Course Expiration Date: April 30, 2020

Please note, the grading fee for answer sheets submitted by regular mail is $109.

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