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Author: Perry M. Henderson, CPA, MPA
Description:
This course discusses the new requirements for auditors to communicate internal control related matters, with emphasis on the changes from previous standards brought on by SAS 115. It focuses on practical and theoretical aspects of defining, identifying and categorizing control deficiencies and on communicating them effectively to management and those charged with governance.
At the conclusion of this course, you should be able to:
- List the professional requirements of Statement on Auditing Standards No. 115, Communicating Internal Control Related Matters Identified in an Audit (SAS 115) and how they differ from those of previous Standards.
- Define the terms “deficiency in internal control,” “significant deficiency,” and “material weakness,” as used in SAS 115.
- Identify and categorize control deficiencies according to the guidance of SAS 115.
- Communicate internal control related matters effectively in conformity with SAS 115.
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Course Details:
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Price: $48.00
Field of Study: Auditing
Prerequisites: Experience in audit planning and fieldwork, familiarity with the previous standards, SAS 60 and SAS 112.
Level: Intermediate
Advanced Preparation: None
Course was last updated on: 07/24/09
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Library:
Learning Center Core
Accounting and Audit
Technical Requirements:
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