Self-Study
Audit Correspondence – Practical Applications of Clarified Auditing Standards
Apply six key Clarified Statements on Auditing Standards in your practice, with practical examples of required correspondence and communication procedures for effective auditing.
Price range: $29.00 through $49.00
Webcasts are available for viewing Monday – Friday, 8am – 8pm ET,
and Saturday & Sunday, 10am – 6pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
 Secure Transaction CPE Credits
1 Credits: Auditing
Course Level
Basic
Format
Self-Study
Course Description
This course summarizes six Clarified Statements on Auditing Standards and discusses how to apply them to auditing procedures. Helpful examples of correspondence letters required by these standards also are included in the course. The Clarified Statements on Auditing Standards covered include: AU-C Section 210, Terms of Engagements; AU-C Section 260, The Auditor’s Communication with Those Charged with Governance; AU-C Section 505, External Confirmations; AU-C Section 580, Written Representations; AU-C Section 265, Communicating Internal Control Related Matters Identified in an Audit; and AU-C Section 501, Audit Evidence—Specific Considerations for Selected Items (litigation, claims, and assessments involving the entity).
Learning Objectives
Upon successful completion of this course, participants will be able to:
- To understand the requirements of the Clarified Auditing Standards pertaining to certain audit correspondence in AU-C Sections 210, 260, 505, 580 and 501 (Lawyers Letters)
- To learn practical ways to perform procedures and apply the requirements pertaining to certain audit correspondence
- To conduct appropriate audit procedures and prepare audit correspondence including:
- Engagement letters
- Written communications to persons charged with governance
- Accounts receivable confirmations
- Management representation letters
- Internal control letters
- Lawyers letters
Course Specifics
9159018
October 30, 2025
There are no prerequisites.
None
48
Compliance Information
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Larry L. Perry, CPA, has been in practice for over 40 years. He writes accounting and auditing manuals and is currently an author and presenter of live staff training seminars, live webcasts, and self-study CPE programs, including self-study courses for Western CPE. He’s a managing member of CPA Firm Support Services, LLC, an organization that provides resources, training, and consulting to smaller CPA firms. Larry focuses on practical ways to perform effective and efficient accounting and auditing engagements.
QAS Self-Study
