April 10, 2024


2 Total CPE Credits


Audit 308: Audit Reporting and General Audit Procedures

  • Instructor

    Jennifer Louis

Learning Objectives

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

Major Topics

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

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • A&A

Advanced Preparation


Intended Audience

Accountants responsible for drafting footnote disclosures and audit reports


CPA Crossings

Register For This Event

  • ASCPA Member

    $ 89 89
  • ASCPA Non-Member

    $ 139 139
    Your Price

Please login to register.