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Audit 308: Audit Reporting and General Audit Procedures


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2.00 Credits

Member Price $89.00

Non-Member Price $139.00


Audit Reporting Advanced Concepts - Understanding the Impact of General Audit Procedures on Disclosures and Audit Report Modifications will provide guidance for properly altering financial statements and audit reports for certain complex transactions and events that are often uncovered through general audit procedures, such as subsequent testing, reviewing minutes, and more. Each set of financial statements and auditor’s report thereon must properly address the unique circumstances of the specific reporting entity’s circumstances. Note: This course is recommended as a part of a 16-hour audit skills curriculum for in-charge or supervisor auditors, while it is also appropriate for anyone who has responsibilities for audit reporting and general audit procedures. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

  • Course Instructor: Jennifer F. Louis, CPA
  • Highlights

    The major topics covered in this course include:

    • Common reasons for modifying audit opinions
    • Emphasis-of-matter or other-matter explanatory paragraphs
    • General audit procedures to identify relevant transactions and events impacting financial statement presentation and disclosure
    • Drafting relevant general footnotes, such as related party transactions, subsequent events, loss contingencies, and more
    • Improving the footnote drafting process


    Basic audit experience

    Designed For

    Accountants responsible for drafting footnote disclosures and audit reports


    After attending this presentation, you will be able to...

    • Identify circumstances requiring audit report modifications and explanatory paragraphs
    • Determine the importance of applying general audit procedures to identify relevant footnote disclosures
    • Distinguish how to improve evaluating disclosures for completeness and understandability




    This course is provided by a third-party vendor. Please note that login instructions will not be available in the ‘My Upcoming CPE’ section of the NESCPA website. Instead, the login instructions will be sent directly to you via email by CPA Crossings. Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.

    Non-Member Price $139.00

    Member Price $89.00