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.
