Financial statement audits often involve audits of components of a larger entity. This group audit CPE course will focus on the responsibilities for both the group auditor and component auditor, including implementation of SAS No. 149 relate to group audits.
Learning Objectives
Upon completion of this course, participants will be able to:
Recognize the extended professional responsibilities for an audit of group financial statements
List changes to group audits as a result of SAS No. 149
