Auditing - Issuing Letters for Underwriters and Other Requesting Parties
SKU: 09-028-01-CPE
Credit Hours: 2
Level: Basic
CPE Category: Auditing
Requires Prerequisites or Advanced Preparation: No
Delivery Method: Online Group/Internet based
Instructor: Andrew Clark, EA.
Course Description:
This 2 hour CPE Webinar will discuss the review the guidance provided by SAS No. 72 concerning comfort letters.
This course will cover the following topics:
- Describe the format and contents of a typical comfort letter and to whom it may be addressed
- Review what should not be included in a comfort letter
- Discuss when or when not to give positive and negative assurance
- Define what should be included in the concluding paragraph to avoid misunderstanding of purpose