- NY Credits : 8.0
- TX Credits : 8.0
Companion to PPC's Guide to Audits of Nonpublic Companies - Course 3 - Concluding the Audit (ASBTG183)
Identify the authoritative literature related to concluding an audit of a nonpublic company.
Recognize the audit procedures related to lawyer’s letters, management representation letters, subsequent events review, and related parties.
Determine the considerations for an entity to be evaluated as a going concern.
Identify the auditor procedures to reevaluate the risk of material misstatement.
Identify the categories for the evaluation and summarization of the misstatements discovered in fieldwork.
Determine the auditor’s obligations in relation to drafting the financial statements and preparing the auditor’s report.
Lesson 1—Procedures and Considerations for an Auditor When Concluding an Audit
Lesson 2—Preparing and Drafting an Auditor’s Report and the Required Communication with the Client