CE/CPE Course Information

Learning Objectives

After completing this course, you will be able to Determine the auditor’s reporting responsibility for the audit of nonissuers Prepare audit opinions Plan group audits and the use of component auditors Assess the consistency of financial statements Identify the accounting treatments of uncertainties and going concern issues Apply the reporting requirements for comparative financial statements Determine when to use emphasis-of-matter and other-matter paragraphs.

Course Topics

The Auditor’s Reporting Responsibility The Auditor’s Report (AU-C 700) Qualified Opinions (AU-C 705) Adverse Opinions (AU-C 705) Disclaimers of Opinion (AU-C 705) Group Audits and Component Auditors (AU-C 600) Consistency of Financial Statements (AU-C 708) Uncertainties and Going Concern Issues (AU-C 570 and AU-C 705) Comparative Financial Statements (AU-C 700) Emphasis-of-Matter and Other-Matter Paragraphs (AU-C 706)

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.

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).