FASB Assurance - Evaluating Consistency in Financial Statements 1.5 Credits
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In the ever-evolving world of financial reporting, consistency between periods is crucial for ensuring the reliability and transparency of financial statements. But what happens when previously issued financial statements are changed?
This CPE Course addresses the auditor's responsibility for evaluating the consistency of the financial statements between periods, including changes to previously issued financial statements, and the effect of that evaluation on the auditor's report on the financial statements. It will present how the auditor must communicate appropriately in the auditor's report when the comparability of financial statements between periods has been materially affected.
Major Topics Covered:
Join this CPE Course, it outlines an easy-to-understand step-by-step procedure for meeting the auditor’s responsibility for evaluating the consistency of the financial statements.
For more CPE Auditing courses, Click here.
| License details | Credits | Status |
|---|---|---|
| Auditing for Certified Public Accountants (CPA-US) | 1.5 CPE | Approved |
| Certified Internal Auditors (CIA) | 1.5 CPE | Eligible |
| Auditing for Certified Management Accountants (CMA) | 1.5 CPE | Eligible |
| Auditing for Delaware Licensed Public Accountant (DE-LPA) | 1.5 CPE | Eligible |
| Auditing for Certified Fraud Examiner (CFE) | 1.5 CPE | Eligible |
| Auditing for Certified Government Financial Manager (CGFM) | 1.5 CPE | Eligible |
| Auditing for Internal Audit Practitioner (IAP) | 1.5 CPE | Eligible |
| Auditing for Certification in Risk Management Assurance (CRMA) | 1.5 CPE | Eligible |
| Auditing for Certified Internal Controls Auditor (CICA) | 1.5 CPE | Eligible |
| Auditing for Certified Financial Forensics (CFF) | 1.5 CPD | Eligible |
| Auditing for Qualification in Internal Audit Leadership (QIAL) | 1.5 CPE | Eligible |
| Auditing for Iowa Licensed Public Accountant (IA-LPA) | 1.5 CPE | Eligible |
| Auditing for Maine Licensed Public Accountant (ME-LPA) | 1.5 CPE | Eligible |
| Auditing for Certified Government Auditing Professional (CGAP) | 1.5 CPE | Eligible |
| Auditing for Certified Controls Specialist (CCS) | 1.5 CPE | Eligible |
| License details | Credits | Status |
|---|---|---|
| Auditing for Certified Public Accountants (CPA-US) | 2 CPE | Approved |
| Internal Auditing for Certified Internal Auditors (CIA) | 2 CPE | Eligible |
| Auditing for Certified Management Accountants (CMA) | 2 CPE | Eligible |
| Auditing for Delaware Licensed Public Accountant (DE-LPA) | 2 CPE | Eligible |
| Auditing for Certified Fraud Examiner (CFE) | 2 CPE | Eligible |
| Auditing for Certified Government Financial Manager (CGFM) | 2 CPE | Eligible |
| Auditing for Internal Audit Practitioner (IAP) | 2 CPE | Eligible |
| Auditing for Certification in Risk Management Assurance (CRMA) | 2 CPE | Eligible |
| Auditing for Certified Internal Controls Auditor (CICA) | 2 CPE | Eligible |
| Auditing for Certified Financial Forensics (CFF) | 2 CPD | Eligible |
| Auditing for Qualification in Internal Audit Leadership (QIAL) | 2 CPE | Eligible |
| Auditing for Iowa Licensed Public Accountant (IA-LPA) | 2 CPE | Eligible |
| Auditing for Maine Licensed Public Accountant (ME-LPA) | 2 CPE | Eligible |
| Auditing for Certified Government Auditing Professional (CGAP) | 2 CPE | Eligible |
| Auditing for Certified Controls Specialist (CCS) | 2 CPE | Eligible |
Credits
1.5
Course Level
Basic
Instructional Method
QAS Self Study
Group Internet Based
Pre-requisites
None
Advance Preparation
None
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Take charge of your career with MYCPE ONE’s online CPE courses designed for CIA professionals. Earn essential CIA CPE credits while expanding your expertise, all from the convenience of your schedule and location. Our courses dive into a variety of relevant topics, keeping you updated on the latest trends and developments in your field. With flexible scheduling and content led by industry experts, MYCPE ONE makes professional learning easy and impactful. Join us today to access powerful resources that help you grow and achieve your career goals. At MYCPE ONE, we’re here to be your trusted partner in success.
Mike Morley is a Certified Public Accountant and a recognized authority in the field of finance with more than 25 years experience in finance, including SOX and IFRS implementation.
An entertaining and informative speaker and trainer, Mike is the author of:
“IFRS Simplified” which provides a jump start for accountants and finance executives who want to quickly and easily get up to date on IFRS.
“Sarbanes-Oxley Simplified” which is an easy-to-read explanation of the requirements of the U.S. legislation that makes CEO's & CFO's personally responsible for the accuracy of their company's financial statements.
“Financial Statement Analysis Simplified” which translates the accounting language of financial statements into clear, easy-to-understand terms that anyone who needs to make well-informed financial decisions quickly will appreciate.
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We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.
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