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Effective Techniques for Auditing Contingencies and Going Concern (A3S1)

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Credits: 2

Qualifies For: CPE

$89
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Effective Techniques for Auditing Contingencies and Going Concern (A3S1)

  • Customer Rating
    Reviews Not Available.
  • Field of Study
    Auditing
  • Level
    Basic
  • Credits
    2.00
  • Qualifies for

    CPE

Overview

In these rapidly changing times, an entity may experience significant uncertainties. This is especially true at this time due to issues entities have experienced as a result of the pandemic declared in March 2020 which are still ongoing for many. New accounting principles issued by the FASB are requiring more estimates which could give rise to significant uncertainties. A primary focus right now for management is the requirement to evaluate entity’s ability to remain a going concern. In addition, new audit standards, effective for calendar year end 2021 audits. This module provides tips and techniques for obtaining the audit evidence needed to support conclusions on contingencies and going concern. These issues require disclosure and may result in accruals. (Please Note: This module is part of Surgent's Audit Skills Training: Level 3.)

Major Topics:

Learning Objectives

Designed for:

Accountants responsible for auditing contingencies and going concern uncertainties

Prerequisite:

None

Advanced Preparation:

None

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PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.
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