Description

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