Catalogue

Description

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.