Audits of Group Financial Statements

1 Credits: Auditing


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Audits of Group Financial Statements

Course Level
CPE Credits

1 Credits: Auditing

Course Description

This course covers the procedures and activities required by auditors under AU-C Section 600, Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors). You’ll learn the responsibilities of the various auditors on the engagement team and strategies to use when performing a group audit, which are essential for these types of audits. You’ll come away with a firm grasp of the requirements of AU-C 600 and a clear picture of what is needed from your auditors.

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Learning Objectives

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

  • Cite the requirements of AU-C Section 600, Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors).
  • Identify group audit strategies.
  • Identify group auditor responsibilities when referring to component auditors’ reports in a group audit report.
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Course Specifics

Course ID
Revision Date
July 5, 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.