CE/CPE Course Information

Reporting Issues: Topics for the Independent Auditor

CPE Credits: 4
Subject Area: Accounting and Auditing
Field of Study: Auditing
Program Level: Overview
Lesson Version: 17-1
Publication/Revision Date: May 15, 2017
Prerequisites/Advanced Preparation: None
Written By: William A. Hillison, Ph.D., CPA, CMA

Learning
Objectives
    After completing this course, you will be able to answer technical questions on
  • A review of interim financial information
  • Filings under federal securities statutes
  • Other information in documents containing audited financial statements
  • Supplementary information
  • Summary financial statements
  • Reports on requirements of reporting frameworks
  • Prospective financial statements
  • Pro forma information
  • Audits of single financial statements and elements of financial statements
  • Audits of financial statements prepared in accordance with special purpose frameworks
  • The content of a comfort letter
Course Topics
  1. Interim Financial Information (AU-C 930 and AS 4105)
  2. Letters for Underwriters and Certain Other Requesting Parties (AU-C 920 and AS 6101)
  3. Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 (AU-C 925 and AS 4101)
  4. Other Information in Documents Containing Audited Financial Statements (AU-C 720 and AS 2710)
  5. Required Supplementary Information (RSI) (AU-C 730 and AS 2705)
  6. Supplementary Information in Relation to the Financial Statements as a Whole (AU-C 725 and AS 2701)
  7. Engagements to Report on Summary Financial Statements (AU-C 810 and AS 3315)
  8. Reports on Application of Requirements of an Applicable Financial Reporting Framework (AU-C 915 and AS 6105)
  9. Financial Forecasts and Projections (AT-C 305)
  10. Reporting on Pro Forma Financial Information (AT-C 310)
  11. Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement (AU-C 805 and AS 3305)
  12. Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks (AU-C 800 and AS 3305)

This self-study course consists of an Audiovisual presentation, a 20-question True/False Introductory quiz, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 20 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

State Board and other CPE agency registrations can be viewed on our sponsor approvals page.

For more information regarding administrative policies such as complaints and refunds, please contact our CPE Department at (800) 874-5346 ext. CPE (273).