This financial audit CPE course covers the procedures and activities required by auditors under AU-C Section 600, Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors). You'll learn the responsibilities of the various auditors on the engagement team and strategies to use when performing a group audit, which are essential for these types of audits. You'll come away with a firm grasp of the requirements of AU-C 600 and a clear picture of what is needed from your auditors.
Learning Objectives
- Upon successful completion of this course, participants will be able to:
Cite the requirements of AU-C Section 600, Special Considerations
- Audits of Group Financial Statements (Including the Work of Component Auditors).
Identify group audit strategies.
Identify group auditor responsibilities when referring to component auditors' reports in a group audit report.
Major Topics
Audits of Group Financial Statements
Key Issues Related to Group Audits
The Audit Process
