Surgent's Effective Communications with Management and Those Charged with Governance
Available Until
Self-study
2.00 Credits
Member Price $89.00
Non-Member Price $119.00
Overview
As a byproduct of the audit, the auditor has a responsibility to communicate certain information to management and those charged with governance, primarily related to risk and internal control deficiencies. In some cases the auditor may be required to report outside the entity, for example, when fraud is identified. Some of these communications to management and those charged with governance occur at the beginning of the audit, others during the audit and at the end of the audit. Two-way communication is very important to meet professional responsibilities and also as a client service. This module will discuss the most significant of the required communications and explore how to make them more effective. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.)
Highlights
Coming soon!
Prerequisites
None
Designed For
Accountants who have a basic level of audit experience
Objectives
- Describe the communications required to be made to those charged with governance at the beginning and end of the audit. (AU-C 260)
- Describe the communications related to deficiencies noted in internal control that are required to be made to management and those charged with governance (AU-C 265)
- Describe other communications that need to be made outside the entity in certain circumstances
- Create effective communications that enhance client service
Preparation
None
Notice
This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by Surgent Professional Education. The course expires one year from the purchase date. Format = text only download.
Non-Member Price $119.00
Member Price $89.00