語言

Online

公司

AICPA

時間

N/A

地點

中環

課程費用

777

CPD 時數

2

聯絡方法

Online

This CPE course will tackle some larger, conceptual considerations. These are still based in financial figures and facts, but many times require the auditor to take a step back and look at the larger picture, considering not only the current accounting for the transaction, but the future implications. The accounting and audit requirements of the entity's ability to continue as a going concern, as well as commitments and contingencies—including the auditor's responsibility related to litigation claims assessments—will be presented. The chapter will discuss the procedures and documentation that are required for situations typically required in this audit area. Additionally, an overview of the liquidation basis of accounting will be presented.

Key Topics:

  • Auditing contingent liabilities
  • Liquidation basis of accounting
  • Auditing going concern
  • Auditing going concern as amended by SAS 132

 

Language : English                                                        

CPA Credit Hour : 2 hours                                                   

Member Fee: $ 777  | Non Member Fee: $ 1012                                                                

More info: https://bit.ly/2ImmgiN                                                                                        

* All prices are subject to change without prior notice due to currency fluctuation