Statements on Auditing Standards (SAS 117)
CPE 2 | Auditing | Self Study

  Ebook20course
$19.00 each

Course ID: CPE Credits Field Of Study Author or Speaker:
MM-334  2 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 the required procedures
4. Understand reporting requirements