This course provides a practical overview of what auditors must generally communicate to the audit committee throughout an audit engagement. It covers the auditor’s responsibilities, how the audit plan may change as new information emerges, and the use of internal auditors, other company personnel, or specialists in performing audit procedures. The course also addresses the evaluation and communication of significant accounting policies, estimates, unusual transactions, alternative accounting treatments, along with disagreements with management and other difficulties encountered during the audit. By the end of the course, you will come away with a better understanding of the types of information the audit committee should receive and why clear, timely communication supports effective oversight of the financial reporting process.

Learning Objectives
Upon completion of this course, you will be able to:
•    Recognize the auditor’s responsibilities and key communications to the audit committee
•    Identify matters the audit committee should receive to support financial reporting oversight
•    Recognize when changes to the audit plan are needed and their impact on the engagement
•    Determine how the work of internal auditors, other personnel, or specialists is used in the audit
•    Distinguish among significant and critical accounting policies as well as alternative treatments
•    Recognize disagreements with management and audit difficulties that require communication

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. 

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course 

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/