This course reviews auditor responsibilities when issues are discovered after the audit report is issued. It covers how to spot and assess deficiencies on current, completed, or other firms’ engagements, the role of quality control and regulators, and steps for updating documentation or performing additional procedures. The course also explains working with clients and regulators to ensure accurate disclosures and avoid reliance on outdated reports.

Learning Objectives
Upon completion of this course, you will be able to:
•    Identify engagement deficiencies and situations requiring subsequent discovery of facts
•    Determine procedures to update documentation and address gaps in evidence
•    Select actions for client or regulator involvement and necessary revisions to reports

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/