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Auditing Contingencies and Going Concern Uncertainty - Testing for Completeness and Proper Disclosure ON DEMAND

Available Until

Your Desk

2.0 Credits

Member Price $58.00

Non-Member Price $67.00

Overview

Financial statements may contain significant uncertainties requiring special audit consideration for evaluating proper accounting and financial reporting treatment. This audit CPE course provides tips and techniques for obtaining sufficient appropriate audit evidence to support conclusions related to contingencies and going concern uncertainty.

Highlights

Tips and techniques for obtaining sufficient appropriate audit evidence.

Prerequisites

None.

Designed For

CPAs.

Objectives

Recall accounting and auditing requirements for commitments and contingencies. Recognize litigation, claims and assessment special considerations. Explain the auditor’s responsibility for evaluating the appropriateness of going concern accounting and disclosure.

Preparation

None.

Notice

None.

Leader(s):

Leader Bios

Jennifer Louis, Surgent McCoy CPE LLC

Jennifer F. Louis, CPA has over 25 years of experience in designing and presenting high-quality training programs in a wide variety of technical accounting, auditing, and “soft skills” topics needed for professional and organizational success. She is the principal author of audit and attest related courses for Surgent and a frequent speaker at Surgent live programs and seminars. Ms. Louis is also the president of Emergent Solutions Group, LLC, a company she founded in 2003, dedicated to developing and delivering a wide variety of accounting and auditing training services, including audit staff training, audit productivity improvement, and value-added auditing. Prior to that, she was executive vice president/director of training services at AuditWatch, Inc. Before joining AuditWatch, Ms. Louis was the financial/operational internal audit manager at AARP. While at AARP, she served as one of their specially trained facilitators available as a resource throughout the organization for designing and leading strategic meetings and training sessions. Ms. Louis was also an audit manager for Deloitte and Touche, LLP. During her years in that firm’s Washington, D.C. office, she served as an instructor for the firm’s national “Train the Trainers” program. Ms. Louis graduated summa cum laude from Marymount University with a BBA in accounting.

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Non-Member Price $67.00

Member Price $58.00