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Event Description

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.

Designed For

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


  • 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

Major Subjects

  • 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




When you purchase a Surgent CPE on-demand course, it must be taken by June 30, 2019, to receive credit.
Within 5 minutes after your purchase, you will receive an email from info@surgent.com that explains how to access your course and materials.
Once you complete a course, please allow up to 30 days to receive you certificate of completion.
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