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20049: SASs 112 / 115 and Other Critical Requirements
Status:
Active
Total Functions: 3
Date: 09/21/2010 thru 09/21/2010
Early Registration Deadline: 06/25/2010
Thank you for you interest in our online events. You can contact us by phone to make changes to your registration.
RENO: With the recent release of SAS Nos. 112, 114 and 115, expectations have increased for auditors to openly and candidly communicate significant findings and issues related to the audit. This course will help you understand how to implement these standards as well as forms of auditor/accountant communications, including engagement and management representation letters, confirmations and auditor/accountant reports.SAS Nos. 112 and 115 establish standards and provide guidance on communicating matters related to an entity's internal control over financial reporting including evaluating the severity of control deficiencies identified in an audit of financial statements.SAS No. 114 identifies specific matters to be communicated and provides guidance on the communication process, in particular, the principal purposes of communication and the importance of effective two-way communication.SSARS No. 1 establishes the standards by which compilation and review engagements are performed.
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