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
Delivery Method: QAS Self-Study
Lesson Version: 19-1
Publication/Revision Date: March 28, 2023
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 The content of a comfort letter Filings under federal securities statutes Other information included in annual reports 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
Course Topics	Interim Financial Information (AU-C 930 and AS 4105) Letters for Underwriters and Certain Other Requesting Parties (AU-C 920 and AS 6101) Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 (AU-C 925 and AS 4101) The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports (AU-C 720 and AS 2710) Required Supplementary Information (AU-C 730 and AS 2705) Supplementary Information in Relation to the Financial Statements as a Whole (AU-C 725 and AS 2701) Engagements to Report on Summary Financial Statements (AU-C 810 and AS 3315) Reports on Application of Requirements of an Applicable Financial Reporting Framework (AU-C 915 and AS 6105) Financial Forecasts and Projections (AT-C 305) Reporting on Pro Forma Financial Information (AT-C 310) Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement (AU-C 805 and AS 3305) Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks (AU-C 800 and AS 3305)

Learning
Objectives

After completing this course, you will be able to answer technical questions on

A review of interim financial information
The content of a comfort letter
Filings under federal securities statutes
Other information included in annual reports
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

Course Topics

Interim Financial Information (AU-C 930 and AS 4105)
Letters for Underwriters and Certain Other Requesting Parties (AU-C 920 and AS 6101)
Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 (AU-C 925 and AS 4101)
The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports (AU-C 720 and AS 2710)
Required Supplementary Information (AU-C 730 and AS 2705)
Supplementary Information in Relation to the Financial Statements as a Whole (AU-C 725 and AS 2701)
Engagements to Report on Summary Financial Statements (AU-C 810 and AS 3315)
Reports on Application of Requirements of an Applicable Financial Reporting Framework (AU-C 915 and AS 6105)
Financial Forecasts and Projections (AT-C 305)
Reporting on Pro Forma Financial Information (AT-C 310)
Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement (AU-C 805 and AS 3305)
Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks (AU-C 800 and AS 3305)

This QAS self-study course consists of an Audiovisual presentation, 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.

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

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