Auditing Contingencies and Going Concern Uncertainty: Testing for Completeness and Proper Disclosure
Valid for one year from purchase date
Self-study - On-Demand
2 CPE (2 technical)
Course code: 25SX-0010
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If your organization is exempt
from sales tax, call us at 952-831-2707 to complete your purchase.
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Auditing Contingencies and Going Concern Uncertainty - Testing for Completeness and Proper Disclosure will provide tips and techniques for obtaining sufficient appropriate audit evidence to support conclusions related to contingencies and going concern uncertainty. Financial statements may contain significant uncertainties requiring special audit consideration for evaluating proper accounting and financial reporting treatment.
Major subjects
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Overview of contingencies and related disclosures
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Identifying and determining proper accounting treatment for litigation, claims and assessments
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Evaluating the sufficiency of attorney's letter responses for audit evidence
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Evaluating substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time
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Auditing managements assumptions in making the going concern evaluation
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Proper application of the liquidation basis of accounting
Learning objectives
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Recognize accounting and auditing requirements for commitments and contingencies
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Identify litigation, claims and assessment special considerations
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Recall the auditor's responsibility for evaluating the appropriateness of going concern accounting and disclosure
Who should take this program?
- Accountants responsible for auditing contingencies and going concern uncertainties
Pricing
|
Standard Member Fee |
$58.00
|
 Standard Nonmember Fee |
$58.00
|
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If your organization is exempt
from sales tax, call us at 952-831-2707 to complete your purchase.
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Area
of study
Accounting & audit
Field(s)
of study
Auditing - Technical (2.0)
Level
Basic
Format
Self-study - On-Demand
Sponsor
NASBA ID#: 108744
Prerequisites
Prereq.
None
Advance
prep
None
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