Provide both practical and insightful perspectives on how an auditor can properly conduct a group audit engagement under AICPA Standard AU-C 600, Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors). You'll learn the key responsibilities of being the group auditor and component auditor and the strategies to use when performing such engagements, which are essential for these types of audits. You'll acquire the key requirements of AU-C 600 and a clearer understanding of what is needed to properly perform such engagements under Professional Standards.
Who Should AttendPractitioners in public practice who conduct audits of privately-held entities that have more than one component.
Instructional MethodGroup: Internet-based
NASBA Field of Study
Auditing (2 hours)
Program PrerequisitesGeneral knowledge of AICPA AU-C 600