Course Information

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SAS 112: Internal Control
Author: Perry Henderson, CPA, MPA

Description:
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
Advanced Preparation:  None
Course was last updated on:  03/01/07
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Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 2.0 CPE
QAS 2.0 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.

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