Instructor for this course

This is a Premium course and can only be enrolled by curriculum:

Sometimes financial statement audits are performed under special circumstances, such as opening on a group’s set of financial statements, extending responsibilities to opining on compliance, performing an initial audit, using the work of valuation expert or internal audit, and more. This course will address key considerations in these special audit conditions.

Major Topics:

  • Group audit requirements
  • Extending financial statement audit concepts to compliance audits
  • Initial audit considerations
  • Using the work of specialists and internal audit
  • Other common audit variations


Learning Objectives

  • Discover and describe the special considerations when performing special audits, such as group or initial audits.
  • Explore and explain factors that influence the auditor’s ability to use the work of specialist or others as evidence.
  • Recognize and list common variations to the traditional financial statement audit engagement.
Last updated/reviewed: May 9, 2022

Included In Certifications

This course is included in the following Certification Programs:

13 CoursesAudit Training Level 4 - Supervisor/Manager

  1. Audit Quality Control - Avoiding Peer Review Deficiencies
  2. Internal Control Deficiencies and Other Matters - Adding Value Through Required Auditor Communications
  3. Auditing Impairment of Long-Lived Assets, Including Goodwill - Identifying and Calculating Impairment Losses
  4. Maximizing Analytic Procedure Evidence - Adding Value Through Useful Financial Statement Analysis
  5. Accounting Estimates, Including Fair Value - Evaluating the Propriety of Areas with Uncertainty
  6. Special Audit Considerations - Comprehending Requirements of Group Audits, Compliance Audits, Using the Work of a Specialist or Others, and More!
  7. The Art of Discipline and Getting Things Done - Applying Better Time, Team, and Project Management Techniques
  8. Management Skills - Exhibiting Traits of a Balanced Leader-Manager
  9. Personality Styles - Adapting to Different Types of Personalities for Improved Relationships and Interactions
  10. Making Rain - Improving Success with Retaining Clients and Attracting Prospects
  11. General Ethics for Business Professionals
  12. Accounting Update - Hot Topics for Preparing Current Period Financial Statements
  13. Auditing & Attest Update - Hot Topics for Current Period Audits and Other Attest Services


Course Complexity: Intermediate

Prerequisite: Experience in audits.
Designed For: Accountants who perform more complex audits.

Education Provider Information

Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
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
  0:32Learning Objectives for Special Audit Considerations
  19:26Internal Audit Engagements
  15:16Group Audit of F/S
  12:37Group Audit of F/S Cont'd
  3:54Using the Work of Internal Audit or Specialist
  9:38Sarbanes-Oxley Act
  11:58Critical Audit Matters and SAS Requirements
  13:38Government Auditing Standards and OMB Uniform Guidance
  6:56Reporting on Compliance and Auditor's Involvement in an Exempt Offerings
  5:06Other Information Included in Annual Reports
  1:39:01Special Audit Considerations
  PDFSlides: Special Audit Considerations
  PDFSpecial Audit Considerations Glossary/ Index