Self-Study

Preparing and Reviewing Client Prepared Financial Statements On-Demand Webcast

  • Tuesday, April 5, 2022 – Sunday, April 30, 2023

  • 2.00
    CREDITS
    Auditing

The ultimate objective of a financial statement audit is to issue the independent auditor's report. This module discusses the process, introduces key elements of financial statements, and provides best practices for auditors who either prepare or review the client's financial statements.

Objectives

  • Explain the key elements and variations of the auditor’s report
  • Understand the appropriate treatment for accounting changes and error corrections
  • Discuss the basic financial statements, their key elements and required disclosures
  • Understand the Codification layout and be able to perform research on presentation and disclosure issues that arise
  • Use a framework to prepare or review client prepared financial statements
  • Identify best practices for financial statement preparation or review of client prepared financial statements.

Highlights

  • Objective of financial reporting
  • Inter-relationships of financial statements and disclosures
  • Accounting changes
  • Financial statement preparation and review process
  • Best practices for financial statement preparation and review

Additional Information

Designed For

Accountants who have responsibilities for drafting financial statements or reviewing client prepared financial statements.

Vendor

Surgent

Advanced Preparation

None

Credits

2.00 Auditing

Prerequisite

None

Course Number

2227155

Level of Knowledge

Basic

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