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Audit Risk and Materiality in Conducting an Audit: SAS 107
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Author: Perry M. Henderson, CPA, MPA
Description:
The requirements of SAS No. 107 are summarized in this course. For clarity and purposes of analysis, they are grouped into eight unconditional requirements and 50 presumptively mandatory requirements. Some of these are groupings of related requirements. Discussion of each appears throughout the course under various headings in topical format, rather than in the order that they appear in the original pronouncement. Topics covered include:
- Unconditional requirements and presumptively mandatory requirements
- Definitions
- Audit risk and materiality
- Determining and using materiality
- Communicating misstatements to management
- Evaluating audit findings
- Documentation
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Course Details:
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Price: $36.00
Field of Study: Auditing
Level: Update
Advanced Preparation: None
Course was last updated on: 04/11/07
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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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This course has not been preapproved for continuing education credit.
Since Continuing Education requirements vary from state to state and are subject to change without notice, please contact your licensing body for information on your CPE requirements and the applicability of this course to meet those specifications.
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