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SAS 112: Internal Control

Perry Henderson, CPA, MPA

This course covers the AICPA Statement on Auditing Standards No. 112, Communicating Internal Control Related Matters Identified in an Audit.

SAS 112 establishes standards and provides guidance to auditors of non-public entities on communicating matters related to an entity's internal control over financial reporting observed during a financial statement audit.

It also contains conforming changes to reflect certain definitions and guidance in the PCAOB Auditing Standard No. 2.

Course Details
Price:  $24.00
Field of Study:  Auditing
Prerequisites:  None
Level:  Update
Course was last updated on:  03/01/07
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Library:

Technical Requirements:
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Credit Available For: Units
CPE 2 CPE
QAS 2 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

User Reviews
Reviewer: Nadine S. submitted on 09/22/2009
Ability to retake the test.
Reviewer: Margaret H. submitted on 09/30/2008
Course material will make good reference materials later
Reviewer: Lynne P. submitted on 07/22/2008
The course objectives were met. The course was comprehensive and organized. The content was current and technically accurate. The course was timely and relevant. The prerequisite requirements were appropriate. The course completion time was appropriate.
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