This webinar will deal with matters affecting audit documentation. Join expert and CPA, Pat Patterson while he addresses the auditor's responsibility to prepare audit documentation for an audit of financial statements.
The webinar will cover the AICPA’s Professional Standards, AU-C Section 230, Audit Documentation. This AU-C Section has as its source SAS No. 122; SAS No. 123; SAS No. 128, and section 9230 for interpretations. These sections are effective for audits of financial statements for periods ending on or after December 15, 2012. The course deals primarily with audits of private businesses and non public entities.
Who Should AttendCPAs who are either auditors in public practice, professionals in businesses being audited, professionals in government, professionals in education, or anyone with a need to understand what audit documentation is about.
Instructional MethodGroup: Internet-based
NASBA Field of Study
Auditing (2 hours)
Program PrerequisitesGeneral understanding of generally accepted auditing standards.