Statements on Auditing Standards (SAS 117)

$49.00 each

Course ID: CPE Credits Field Of Study Author or Speaker:
MM-334  1.5 Credits   Auditing  Micheal Morgan
Instructional Method: Advanced Preparation: Program Prerequisites: Experience Level:
 Interactive Self Study  None   None   Overview

 

Course Description:

SAS 117 Compliance Audits Supersedes SAS No. 74. This is applicable to auditors engaged to perform a compliance audit in accordance with generally accepted auditing standards, standards for financial audits under Government Auditing Standards, and a governmental audit requirement that requires an auditor to express an opinion on compliance. 
We will cover:

1. Understanding authoritative guidance put forth by
           a. Governmental Auditing Standards
           b. Generally Accepted Auditing Standards
2. Demonstrate knowledge of auditor responsibilities
3. Understand required procedures
4. Understand reporting requirements

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