Reporting Issues: Topics for the Independent Auditor

Highlights

Interim Financial Information (AU-C 930 and AS 4105); Letters for Underwriters and Certain Other Requesting Parties (AU-C 920 and AS 6101); Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 (AU-C 925 and AS 4101); The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports (AU-C 720 and AS 2710); Required Supplementary Information (AU-C 730 and AS 2705); Supplementary Information in Relation to the Financial Statements as a Whole (AU-C 725 and AS 2701); Engagements to Report on Summary Financial Statements (AU-C 810 and AS 3315); Reports on Application of Requirements of an Applicable Financial Reporting Framework (AU-C 915 and AS 6105); Financial Forecasts and Projections (AT-C 305); Reporting on Pro Forma Financial Information (AT-C 310); Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement (AU-C 805 and AS 3305); Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks (AU-C 800 and AS 3305)

Prerequisites

None

Objectives

After completing this course, you will be able to answer technical questions on (1) a review of interim financial information, (2) the content of a comfort letter, (3) filings under federal securities statutes, (4) other information included in annual reports, (5) supplementary information, (6) summary financial statements, (7) reports on requirements of reporting frameworks, (8) prospective financial statements, (9) pro forma information, (10) audits of single financial statements and elements of financial statements, and (11) audits of financial statements prepared in accordance with special purpose frameworks.