Description
There are many situations in which a financial statement auditor is also asked to report on compliance. Some compliance audits are required by law, regulation, contract or agreements. Other reports are requested to provide negative assurance about financial information, such as compliance with debt covenants in a loan agreement. In addition, an auditor may be asked to provide comfort to requesting parties in relation to financial information included in registration statements filed in accordance with The Securities Act of 1933.
Highlights
- Sarbanes-Oxley Act of 2002 overview of key requirements
- Performing compliance audits in conjunction with the financial statement audit, including Single Audit and Compliance with Contractual Requirements
- Letters to Underwriters and Filings with the SEC for non-issuers
- Examples of various compliance reports
Objectives
- Discuss Sarbanes-Oxley audit engagement key considerations
- Describe Government Auditing Standards and Single Audit highlights
- Explain other reports on compliance that are a by-product of the financial statement audit
- Discuss letters to underwriters
- Describe SAS requirements for filings with the SEC
Designed For
Accountants with responsibilities on special audit engagements
Registration for this course has passed.
Course Pricing
WYOCPA Member Fee
$54.00
Non-Member Fee
$70.00
Your Price
$70.00
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