Surgent’s Special Audit Engagements Requiring Contractual or Regulatory Reporting (Audit Skills Training – Level 5) (A5M7) (SSAA36/19)

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Event 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.

Designed For

Accountants with responsibilities on special audit engagements

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

Major Subjects

  • 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

Prerequisites

Experience on complex audit engagements

Instructions

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.
If you have further questions, please email info@surgent.com or call 800.778-7436. Their help lines are staffed Monday-Friday from 8:30 am to 5 pm Eastern Time.