Learn about existing group audit concepts and upcoming changes due to the issuance of SAS No. 149. Understand the responsibilities of group and component auditors, engagement acceptance, planning, performance, and reporting requirements.
Learning Objectives
- Upon completion of this course, you will be able to:
- Recognize the unique terms defined in group audit guidance.
- Identify the criteria used for identifying a group audit and components.
- Recall the specific group audit responsibilities and considerations, including changed brought about by the issuance of SAS No. 149.
- Recognize group audit reporting requirements.
Major Topics
Learn about existing group audit concepts and upcoming changes due to the issuance of SAS No. 149. Understand the responsibilities of group and component auditors, engagement acceptance, planning, performance, and reporting requirements.