Auditing – Supplementary Information, Client Illegal Acts and Analytical Procedures – Self Study Course
Auditing – Supplementary Information, Client Illegal Acts and Analytical Procedures is a CPE course that will review SAS numbers 51, 52, 54 and 56. This course will discuss reporting standards defined by SAS No. 51 for financial statements prepared for use outside of the United States. This course will describe the procedures to be applied to supplementary information required by FASB, GASB, or FASAB as provided by SAS No. 52. This course will review SAS No. 54 and audit procedures in response to possible illegal acts. Finally, this course will discuss the guidance provided by SAS No. 56 concerning analytical procedures and review factors influencing the auditor’s consideration of the reliability of data for purposes of achieving audit objectives.