Applying Clarified Auditing Standards to Audit Correspondence

1 Credits: Auditing


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Applying Clarified Auditing Standards to Audit Correspondence

Course Level
CPE Credits

1 Credits: Auditing

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).

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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
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Course Specifics

Course ID
Revision Date
June 28, 2022

There are no prerequisites.

Advanced Preparation


Number of Pages

Compliance Information

NASBA Provider Number: 103220

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 Headshot

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.