Auditing – Considering Management Plans and OCBOA Reports – Live Webinar

Current Status
Not Enrolled
Price to Purchase
Course Individually
$71.95

Course Description

Auditing – Considering Management Plans and OCBOA Reports is a CPE webinar that will review SAS numbers 59 and 62. This webinar will discuss the auditor’s responsibility in evaluating an entity’s ability to continue as a going concern. This webinar will review auditor’s considerations relating to management’s plan and its effective implementation. The webinar will define comprehensive basis of accounting other than GAAP which may be used for preparation for financial statements as outlined in SAS No. 62 and discuss what should be included in financial statements prepared in conformity with OCBOA. Finally, this webinar will review circumstances that require explanatory language in the auditor’s special report.

Learning Objectives

At the end of this webinar, students will be able to:

  • Identify the auditor’s responsibility in evaluating an entity’s ability to continue as a going concern.
  • Recognize the auditor’s considerations relating to management’s plan and it effective implementation.
  • Recognize what should be included in financial statements prepared in conformity with OCBOA
  • Recognize the circumstances that require explanatory language in the auditor’s special report.

CPE Credit: 3 CPE Credits for CPAs

Level: Intermediate

Instructional Method: Group Internet Based

NASBA Field of Study: Auditing

Program Prerequisites: None

Advanced Preparation: None

Revision Date: April 6, 2021