Auditing – Issuing Letters for Underwriters and Other Requesting Parties – Live Webinar

Current Status
Not Enrolled
Price to Purchase
Course Individually
$49.95

Course Description

Auditing – Issuing Letters for Underwriters and Other Requesting Parties is a CPE webinar that will discuss the review the guidance provided by SAS No. 72 concerning comfort letters. This webinar will describe the format and contents of a typical comfort letter and to whom it may be addressed. This webinar will review what should not be included in a comfort letter. This webinar will discuss when or when not to give positive and negative assurance. Finally, this webinar will define what should be included in the concluding paragraph to avoid misunderstanding of purpose.

Learning Objectives

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

  • Identify the guidance provided by SAS No. 72 concerning comfort letters.
  • Recognize the format and contents of a typical comfort letter and to whom it may be addressed.
  • Identify what should not be included in a comfort letter.
  • Recognize when or when not to give positive and negative assurance.
  • Identify what should be included in the concluding paragraph to avoid misunderstanding of purpose.

CPE Credit: 2 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