There are no prerequisites.

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).


Larry L. Perry, CPA

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.

Course Specifics

Oct 30, 2017
There are no prerequisites.

Compliance Information

Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Recognize terminology associated with and the requirements of the Clarified Auditing Standards pertaining to certain audit correspondence in AU-C Sections 210, 260, 505, 580, and 501
  • Identify practical ways to perform procedures and apply the requirements pertaining to AU-C Sections 210, 260, 505, 580, and 501
  • Identify appropriate audit procedures and prepare audit correspondence for engagement letters, written communications to persons charged with governance, accounts receivable confirmations, management representation letters, internal control letters, and lawyers letters

Choose Your Preferred Format

Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy

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