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SAS 112: Implementation
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Author: Perry M. Henderson, CPA, MPA
Description:
More than a year has passed since the effective date of SAS No. 112, Communicating Internal Control Related Matters Identified in an Audit, and some implementation issues have become evident. SAS 112: Implementation summarizes SAS 112's major changes, provides a refresher on its basic requirements, and addresses some of the most common misconceptions and implementation issues that have arisen since its effective date.
Topics covered include:
- Unconditional and presumptively mandatory requirements
- Definitions
- Evaluating and communicating control deficiencies
- Implementation issues
The course concludes with case studies to provide examples of common practical situations in which auditors are called upon to exercise professional judgment in determining how to classify or report on an internal control related matter.
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Course Details:
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Price: $45.00
Field of Study: Auditing
Prerequisites: Basic knowledge of auditing procedures
Level: Update
Advanced Preparation: None
Course was last updated on: 07/23/08
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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 |
3.0 CPE |
| QAS |
3.0 CPE |
| Enrolled Agent (Accepted by the IRS) |
3.0 CPE |
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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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