CONTACT THE BUSINESS LEARNING INSTITUTE
Name*
Email Address*
Phone Number:
Message:
Please enter the following text in the box below:
captcha
ADDRESS: 901 Dulaney Valley Road, Suite 800
Towson, MD 21204
PHONE: 888-481-3500
FOLLOW BLI:
Modifying Financial Statement Audit or Other Attest Reports – Case Studies fo Altering Standard Reporting LanguageCOURSE ID: MFAR
DESCRIPTION

Whether a public accountant issues a report in conformance with the SSARSs or the SASs, altering the standard report language is often necessary in the given circumstances. This course will provide “real-life” illustrations of circumstances under which reports should be tailored.

DESIGNED FOR: Public accountants who issue reports under SSARS or SAS engagementsFIELD OF STUDY: AuditingLEVEL: BasicPREREQUISITES: NoneCOURSE PRODUCER: Business Learning InstituteCREDITS: 2.0OBJECTIVES:
  • Describe the various reporting options for SSARS and SAS engagements
  • Explain when to tailor the standard report language
  • Apply illustrative examples of various types of modifications and alterations to the report
HIGHLIGHTS:

* When to modify the report for a qualified, adverse or disclaimer of opinion
I* llustrative examples of emphasis-of-matter and other-matter opinions, including those that are required and those that are at the discretion of the accountant
* Common peer review deficiencies related to audit and other attest report

Download the 2016 Business Learning Institute Course Catalog DOWNLOAD PDF
Business Learning Institute - Course Catalog
SUBSCRIBE TO THE BLI BLOG