Description

Financial statement audits often involve audits of components of a larger entity. This course focuses on the responsibilities for both the group auditor and component auditor, including implementation of SAS No. 149 relate to group audits.

Major Topics:

• Responsibilities of the group audit engagement team, including the group engagement partner
• Clarifying roles and responsibilities of component auditors and reference auditors in audits of group financial statements
• Special considerations on audit planning and audit reporting in a group audit

Who Should Attend:
Anyone who performs audits.