Webinar

Audit 308: Audit Reporting and General Audit Procedures

Friday, April 18, 2025
12:30-2:30 p.m. Central
2 CPE (2 technical)

Course code: 25WX-0241
View pricing

Firm administrators: Please log in before starting the employee registration process.

Audit Reporting Advanced Concepts - Understanding the Impact of General Audit Procedures on Disclosures and Audit Report Modifications will provide guidance for properly altering financial statements and audit reports for certain complex transactions and events that are often uncovered through general audit procedures, such as subsequent testing, reviewing minutes, and more. Each set of financial statements and auditor's report thereon must properly address the unique circumstances of the specific reporting entity's circumstances. Note: This course is recommended as a part of a 16-hour audit skills curriculum for in-charge or supervisor auditors, while it is also appropriate for anyone who has responsibilities for audit reporting and general audit procedures. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Major subjects

Common reasons for modifying audit opinions
Emphasis-of-matter or other-matter explanatory paragraphs
General audit procedures to identify relevant transactions and events impacting financial statement presentation and disclosure
Drafting relevant general footnotes, such as related party transactions, subsequent events, loss contingencies, and more
Improving the footnote drafting process

Learning objectives

Identify circumstances requiring audit report modifications and explanatory paragraphs
Determine the importance of applying general audit procedures to identify relevant footnote disclosures
Distinguish how to improve evaluating disclosures for completeness and understandability

Who should take this program?

Accountants responsible for drafting footnote disclosures and audit reports

Pricing

Standard Member Fee	$89.00
Standard Nonmember Fee	$89.00

Our records indicate you are a nonmember. If you register, you will be charged $89.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

Firm administrators: Please log in before starting the employee registration process.