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Financial Reporting Complex Issues (Audit Skills Training - Level 3) (A3M8)

  • Customer Rating
    Not Yet Rated
  • Field of Study
    Auditing
  • Level
    Intermediate
  • Credits
    3
  • Qualifies for

    CPE

Overview

Each set of financial statements and auditor’s report thereon must properly address the unique circumstances of the specific reporting entity’s circumstances. This module provides guidance for properly altering financial statements and audit reports for certain complex transactions and events.

Major Topics:

  • Important considerations when drafting the statement of cash flows
  • Properly treating more complex transactions and events in the statement of cash flows
  • Emphasis-of-matter or other-matter explanatory paragraphs
  • General audit procedures to identify relevant transactions and events impacting financial statement presentation and disclosure
  • Drafting relevant general footnotes
  • Improving the footnote drafting process

Learning Objectives

  • Learn how to handle more complex statement of cash flow issues
  • Explain circumstances requiring audit report modifications and explanatory paragraphs
  • Understand the importance of applying general audit procedures to identify relevant footnote disclosures

Who should take this course:

Designed for:

Accountants responsible for drafting the statement of cash flows, footnote disclosures, or emphasis-of-matter or other-matter explanatory paragraphs in an unqualified audit report.

Prerequisite:

Familiarity with SASs and FASBs

Advanced Preparation:

None

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