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Surgent's SAS 134 and Other Reporting Considerations

 Currently available
 
2.0
26 / S-60035
Registration is Open
Member Price
$89.00 Regular Registration
Your Price
$93.00 Regular Registration
Designed For:

Accountants with several years in the auditing profession

Prerequisite:

Experience in accounting and attestation

For all the work performed on the audit, the one thing that the public sees is the auditor's report. So we need to make sure that the opinion is correct. With the effective date of SAS 134, the auditor's report underwent significant changes. This session will cover the format of the revised auditor's report and discuss the responsibilities of both management and the auditors which are now explicitly identified in the revised report. The session will also cover other conforming changes made to the auditor's report with the effective date of SAS 137-140.Lastly, the session will address both when, and how, the auditor would issue qualified and adverse opinions and when the auditor would disclaim an opinion. The session will also address when the auditor is required to add either an Emphasis of Matter or Other Matter paragraph and its contents. (Please Note: This module is part of Surgent's Audit Skills Training: Level 4.)

Delivery Method: On-Demand Webcast
CPE Credit: Auditing
Program Level: Intermediate

This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by Surgent McCoy.

Objectives

  • Identify key changes to auditor’s reporting with the effective dates of SASs 134-140
  • Identify circumstances when the auditor would issue an other than unqualified report
  • Recall when an auditor would issue a qualified auditor’s opinion and its wording
  • Recall the appropriate wording and location of emphasis of matter and Other Matter paragraphs

Advanced Preparation

None

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.