- NY Credits : 8.0
- TX Credits : 8.0
Companion to PPC's Guide to Auditors Reports - Course 3 - Reporting on Noncorporate Entities and Reporting on Internal Control (GARTG173)
Recognize the unique audit report requirements for partnerships, S corporations, limited liability companies, proprietorships, and personal financial statements, as well as accounting requirements applicable to these types of entities.
Identify the reports on the audit of the financial statements of a defined benefit plan, defined contribution plan, and additional information included in these financial statements.
Recognize the reporting requirements of nonprofit organizations and identify the reporting requirements and the required disclosures relating to subsidiaries and branches.
Recognize how to identify, evaluate and communicate control deficiencies; and how to communicate material weaknesses in internal control identified as part of an audit or communicating when there are no material weaknesses.
Identify the reporting requirements in an integrated audit and the use of service organizations.
Identify the requirements and practices auditors use to communicate and document significant deficiencies and material weaknesses using management points.
Lesson 1—Reporting on Noncorporate Entities
Lesson 2—Reporting on Internal Control