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Auditing Opinions: Understanding the Fundamentals from Standards to Reports, Pt. 1 

On Demand

With corporate scandals ushering in the 21st century and the recent economic downturn, the role of the auditor has taken on heightened significance in today's corporate world. In this two-part course, participants will obtain the necessary background and skills to conduct audits in accordance with Generally Accepted Auditing Standards (GAAS) and fairly present statements in accordance with Generally Accepted Accounting Principles (GAAP).

Learning Objectives:
In the first of this two part course you will review the role of the auditor and the importance of the audit function. At the conclusion of this session you will be able to:

  • Identify the guidelines that define auditors' professional standards - e.g., Generally Accepted Auditing Standards, Generally Accepted Government Auditing Standards
  • Define the standards of fieldwork and reporting
  • Define the components of the auditor’s standard report (Unqualified Opinion)
  • Compare and contrast the various types of audit opinions (Unqualified and Qualified), the conditions and events that support the various types of audit opinions, and the auditor's responsibility, and documentation requirements

Delivery Method:
Self-Study

View course demo >>

Program Level:
Intermediate

Final Examination:
To receive CPE credit, NASBA requires that the final Examination be successfully completed within one year from the date of purchase.

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  • Instructor(s): Timothy F. Gearty, CPA, MBA, JD
  • Format: On Demand
  • Field of Study: Auditing
  • Credits: 2
  • Price: $150.00
  • Prerequisites: None
  • Advanced Preparation: 
  • Course Level: