Responsibilities and Functions of the Independent Auditor – Self Study Course
Responsibilities and functions of the independent auditor is a course that will discuss the role and function on an independent auditor. This course will the requirements for an auditor’s proficiency and level of required training. This course will examine adherence and application of generally accepted accounting principles. This course will discuss the process to be taken by principle auditors and the factors when deciding whether to reference to the audit performed by a previous auditor. This course will define the term subsequent events and describe the two types of subsequent events. This course will discuss the auditor’s responsibility in terms of the discovery of facts existing at the date of auditor’s report. Finally, this course will discuss the dating of the independent auditor’s report.