Checkpoint Learning
Course Detail
How do the choices management make in preparing the financial statements affect the auditor's report? When does a departure from GAAP result in a qualified report and when an emphasis of matter paragraph? When does a scope limitation result in a qualified report and when a disclaimer? What is the difference between an emphasis of matter paragraph and an other matter paragraph; between required supplementary information and supplementary information? Is the auditor required to identify a predecessor auditor and that predecessor auditor's opinion in the current year audit report? This on-demand webinar contains practical solutions to reporting problems and related illustrative reports commonly encountered in audit engagements of nonpublic companies utilizing the new report language in SAS No. 134.
Instructor: Susan Longo, CPA, MBA
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