Auditing - Ability to Continue as a Going Concern

SKU: 09-023-01-CPE
Credit Hours: 3
Level: Basic
CPE Category: Auditing
Requires Prerequisites or Advanced Preparation: No
Delivery Method: Online Group/Internet based
Instructor: Andrew Clark, EA.

Course Description:
This 3 hour CPE Webinar will review the auditor's responsibility in evaluating an entity's ability to continue as a going concern.

This course will cover the following topics:

Review the procedures that may identify conditions and events which may indicate there could be substantial doubt
Review circumstances in which an auditor may express a qualified versus an unqualified opinion
Review questions and interpretations within the scope of SAS No. 64
Discuss the factors related to the principal auditor's decision to make or not make reference to another auditor and the necessary procedures in either case