Author : | Steven Bragg, CPA |
Status : | Production |
CPE Credits : | 2.0 |
IRS Credits : | 0 |
Price : | $17.95 |
Passing Score : | 70% |
NASBA Technical: | Yes |
Primary Subject-Field Of Study: | Auditing - Auditing for Course Id 1341 |
Description : |
A review engagement involves a significantly reduced set of activities from an audit engagement, with a focus on analytical procedures and inquiries. In How to Conduct a Review Engagement, we describe the nature of these analytical procedures and inquiries, as well as every other aspect of a review engagement, including the engagement letter, representation letter, and accountants review report. This course is based on SSARS 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification. |
Usage Rank : | 0 |
Release : | 2018 |
Version : | 1.0 |
Prerequisites : | None. |
Experience Level : | Overview |
Additional Contents : | Complete, no additional material needed. |
Additional Links : |
Analytical Procedures in a Review Engagement
|
Advance Preparation : | None. |
Delivery Method : | Self-Study |
Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
Revision Date : | 08-Mar-2018 |
NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
Approved Audience : | NASBA QAS - NASBA Registry - 1341 |
Keywords : | Auditing, How, Conduct, Review, Engagement, cpe, cpa, online course |
Learning Objectives : |
Course Learning Objectives
|
Course Contents : | Chapter 1 - How to Conduct a Review Engagement Engagement Acceptance Issues Client Acceptance of the Relationship Engagement Letter General Understanding of the Client Analytical Procedures Comparison to Prior Period Information Comparison to Nonfinancial Information Comparison to Expectations Compare Disaggregated Revenue Information Use of Analytical Procedures Considerations Regarding Analytical Procedures Inquiries Additional Analyses Evaluation of Evidence Going Concern Considerations Subsequent Events The Representation Letter The Accountants Review Report Variations on the Accountants Review Report Special Purpose Framework Comparative Financial Statements Emphasis-of-Matter and Related Issues Known Departures from the Applicable Framework Restriction of Use Alert Reference to the Work of Other Accountants Supplementary Information Required Supplementary Information Communications Regarding Fraud and Other Matters Changing from an Audit to a Review Documenting the Review Engagement Review Questions Glossary |