Price range: $58.00 through $78.00
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Secure Transaction CPE Credits
2 Credits: Auditing
Course Level
Overview
Format
Self-Study
Course Description
This course provides a practical overview of what auditors must generally communicate to the audit committee throughout an audit engagement. It covers the auditor’s responsibilities, how the audit plan may change as new information emerges, and the use of internal auditors, other company personnel, or specialists in performing audit procedures. The course also addresses the evaluation and communication of significant accounting policies, estimates, unusual transactions, alternative accounting treatments, along with disagreements with management and other difficulties encountered during the audit. By the end of the course, you will come away with a better understanding of the types of information the audit committee should receive and why clear, timely communication supports effective oversight of the financial reporting process.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Recognize the auditor’s responsibilities and key communications to the audit committee
- Identify matters the audit committee should receive to support financial reporting oversight
- Recognize when changes to the audit plan are needed and their impact on the engagement
- Determine how the work of internal auditors, other personnel, or specialists is used in the audit
- Distinguish among significant and critical accounting policies as well as alternative treatments
- Recognize disagreements with management and audit difficulties that require communication
Course Specifics
SS926470655
March 24, 2026
There are no prerequisites.
None
51
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
Kelen is a recognized author and reviewer of CPE courses and has authored over 230 courses (570+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. Kelen remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple-choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s “Journal of Accountancy”. Kelen has over 20 years of progressive finance and accounting experience. He currently serves as a Principal in Accounting Policy with HP. Prior to HP, he served in …
QAS Self-Study
