Making Money with Special Engagements#312616
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Course Description
Course publication/revision date: This course was updated on 5/24/2016.
The purpose of this course is to review, recall and identify the changes that SSAE No. 10, Attestation Standards: Revision and Recodification, made to the Attestation Standards. Additionally, the overall theme of special reporting issues, including guidance found in AU-C Section 800: Special Considerations- Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks (formerly found in SAS No. 62, Special Reports), is covered. You will gain an understanding of the foundation of Attestation Standards and of the fundamental and key changes that SSAE No. 10 made to the existing standards. Moreover, the section covering the general framework of the standards explain the requirements, examination engagements, review engagements and other matters affecting Attestation Standards. .
Other course topics include:
-The general framework of the standards, the requirements, examination engagements, review engagements, and other matters affecting Attestation Standards; -Agreed-upon procedures engagements;
-Compliance engagements and reporting on specific elements, accounts or items of a financial statement;
-Prospective financial information;
-Reporting on pro forma information; and
-The basics of MD&A.