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Financial Statement Fundamentals (Audit Skills Training - Level 2) (A2M8)

  • Format Self-Study Webcasts
  • Credits 3
  • Level Basic
  • Field of Study Auditing (Technical) (3)


The ultimate objective of a financial statement audit is to issue an auditor’s report. This module provides tips and techniques necessary for issuing and reporting on high quality financial statements prepared under U.S. GAAP or a special purpose framework.

Major Topics:

  • Objective of financial reporting
  • Inter-relationships of financial statements and disclosures
  • Accounting changes
  • Special purpose framework financial statements and audits
  • Types of audit reports
  • Example audit reports
  • Financial statement issuance process
  • Performing a final quality control check before report release

Learning Objectives:

  • Discuss the inter-relationship of basic financial statements and disclosures
  • Explain the financial statement drafting and issuance process
  • Perform a quality control check of draft financial statements
  • Explain the key elements and variations of the auditor’s report
  • Describe special considerations for financial statements prepared under special purpose framework

Who should take this course:

Accountants who have responsibilities for drafting the financial statements and the auditor’s report






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