DESCRIPTION

This module covers auditor communications, including the auditor’s report and communications with those charged with governance. Through case studies and group discussion, participants will learn best practices for drafting and reviewing communications.

LEARNING OBJECTIVES

  • Summarize requirements relating to the auditor’s report and required auditor communications in AU-C 260 and AU-C 265
  • Draft and review the auditor’s report and required auditor communications in compliance with applicable professional standards
  • Respond to common missteps auditors make in drafting and reviewing the auditor’s report and required auditor communications

Prerequisites

3+ Years Professional Experience

Advanced Preparation

None

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