Course ID: MFAR

Modifying Financial Statement Audit or Other Attest Reports – Case Studies fo Altering Standard Reporting Language


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.


LEARNING OBJECTIVES
  • 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

MAJOR TOPICS
  • 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

DESIGNED FOR
Public accountants who issue reports under SSARS or SAS engagements

PREREQUISITES
None

COURSE PRODUCER
Business Learning Institute

CPE CREDITS
2.0

LEVEL
Basic

This course is available to be scheduled as:

Group Live
 

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