- NY Credits : 8.0
- TX Credits : 8.0
Identify authoritative literature related to concluding the audit and general procedures that auditors should perform.
Identify general procedures that should be performed related to the subsequent events review, related party transactions, going concern considerations, and accounting estimates.
Identify steps that an auditor should perform when considering the accumulated results of audit procedures, performing analytical procedures in the conclusion of the audit, and reviewing the workpapers.
Identify requirements for drafting the financial statements and the auditor's report.
Assess issues related to communicating with those charged with governance and communication of fraud and violations of laws and regulations.
Lesson 1—General Audit Procedures
Lesson 2—Additional Steps for Completing the Audit
Lesson 3—Drafting, Communication, and Subsequent Discoveries