This course will be an overview of:
- U.S. US GAAP Requirements.
- Auditors Responsibilities.
- Audit Procedures.
- Audit Report.
- Impact of SAS No. 134.
- SSARSs Engagements.
- Other Important Matters
After completing this course, the learner should be able to:
- Describe fair presentation and disclosure matters related to going concern in U.S. US GAAP and special purpose frameworks.
- Explain an independent accountants responsibilities in various levels of audit and attest engagements.
- Discuss how to overcome quality control challenges related to going concern matters.
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