Self-Study

Surgent's Financial Statement Fundamentals (Audit Skills Training - Level 2) (A2M8)

  • Tuesday, March 27, 2018 – Tuesday, April 30, 2019

  • 3
    CREDITS
    Auditing

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 U.S. GAAP or a special purpose framework.

Objectives

  • Discuss the inter-relationship of basic financial statements and disclosures
  • Explain the financial statement drafting and issuance process
  • Perform a quality control check of draft financial statements
  • Explain the key elements and variations of the auditor’s report
  • Describe special considerations for financial statements prepared under special purpose framework

Highlights

  • Objective of financial reporting
  • Inter-relationships of financial statements and disclosures
  • Accounting changes
  • Special purpose framework financial statements and audits
  • Types of audit reports
  • Example audit reports
  • Financial statement issuance process
  • Performing a final quality control check before report release

Additional Information

Designed For

Accountants who have responsibilities for drafting the financial statements and the auditor's report

Vendor

Surgent

Advanced Preparation

None

Prerequisite

None

Field of Study

Auditing

Course Number

1824962

Level of Knowledge

Basic

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