Auditing – Issuing Letters for Underwriters and Other Requesting Parties – On Demand Webinar

Current Status
Not Enrolled
Price to Purchase
Course Individually
$44.99

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.

We provide a Subject Matter Expert (SME) to answer any questions you may have during this session. SMEs are available from 8am to 7:30pm Central Time. This course should only be taken during SME hours.

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 Credits: 2 CPE 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