CPE Course Surgent's Effective Techniques for Auditing Contingencies and Going Concern On-Demand Webcast

Objective

• Describe accounting and auditing requirements for commitments and contingencies
• Discuss litigation, claims and assessment special considerations
• Prepare disclosures for common uncertainties contingencies
• Explain the auditor’s responsibility for evaluating the appropriateness of going concern accounting and disclosure

Highlights

• Overview of uncertainties, contingencies, litigation, claims and assessments and related disclosures
• Auditing managements assumptions in making the going concern evaluation
• Evaluating substantial doubt about an entity’s ability to continue as a going concern for a reasonable period of time as defined in professional standards.

Instructors

Prerequisites

None

Developer

Surgent McCoy CPE, LLC

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