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AU-C section 600, Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors), changes terminology, more clearly articulates a group auditor’s responsibilities (formerly known as the “Principal Auditor”) which includes the extent of their involvement in the work of a component auditor (formerly referred to as the “other auditor”). The course provides explanations, examples, and discussions on key issues, identifies areas that group auditors and component auditors need to understand, and provides you with a plain English understanding of all the key concepts related to group audits. As an added bonus, when applicable, this course highlights some of the unique audit considerations for group audits involving state and local governments.
When you complete this course you will be able to:
Who Will Benefit?
All auditors involved in Group Audits
Prerequisite: Basic audit knowledge
Advanced Preparation: None