Description

The ultimate objective of a financial statement audit is to issue an auditor’s report. This module provides tips and techniques necessary for issuing and reporting on high-quality financial statements prepared under any applicable financial reporting framework.

Major Topics:

• Objective of financial reporting and Inter-relationships of financial statements and disclosures
• Special purpose framework financial statements and the impact on audits
• Types of audit reports, including reasons for modification
• Financial statement drafting and issuance process
• Performing a final quality control check before report release