Instructor for this course
more

Environmental, social, and governance (ESG) has become an area of increasing focus. ESG reporting includes a broad spectrum of quantitative and qualitative information. Interested parties seek to understand the effects of relevant ESG matters on an entity’s business strategy, cash flows, financial position, and financial performance. This course focuses on the impact of ESG-related matters on the fair preparation of financial statements and related disclosures, and the related financial statement audit considerations.

Major Topics:

  • Evolving guidance from the AICPA and other stand-setters related to environmental, social, and governance matters
  • Risks of material misstatement in financial statements and related disclosures emerging from environmental, social, and governance matters

 

Learning Objectives

  • Explore and explain the increasing importance of environmental, social, and governance matters to financial statements and annual reports.
  • Discover and describe audit risks and considerations in a financial statement audit related to these matters.
  • Identify the impact of ESG-related matters on the fair preparation of financial statements and related disclosures.
Last updated/reviewed: April 05, 2022

Prerequisites

Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.
Intended For: Anyone who prepares financial statements or provides attest services on financial statements.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
  0:34Learning Objectives
  12:40Introduction to Environment, Social and Governance (ESG)
  11:47Importance of ESG
  10:27SEC Focus on ESG Related Matters
  9:41Management Responsibilities
  5:14Accounting Uncertainty
  18:16Specific Asset Considerations
  8:34Going Concern Considerations
  15:18Auditors Responsibilities
  6:02By Product Communications
  5:50Other Attest Engagements
CONTINUOUS PLAY
  1:44:23The Impact of Environmental, Social, and Governance (ESG)
SUPPORTING MATERIAL
  PDFSlides: The Impact of ESG Related Matters on Financial Statements and Audits
  PDFThe Impact of ESG Related Matters on Financial Statements and Audits Glossary/ Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM