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Auditor Communications – What the Audit Committee Needs to Know
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Auditor Communications – What the Audit Committee Needs to Know
Course Description:
This course provides a practical overview of what auditors must generally communicate to the audit committee throughout an audit engagement. It covers the auditor’s responsibilities, how the audit plan may change as new information emerges, and the use of internal auditors, other company personnel, or specialists in performing audit procedures. The course also addresses the evaluation and communication of significant accounting policies, estimates, unusual transactions, alternative accounting treatments, along with disagreements with management and other difficulties encountered during the audit. By the end of the course, you will come away with a better understanding of the types of information the audit committee should receive and why clear, timely communication supports effective oversight of the financial reporting process.
Learning Objectives:
Upon successful completion of this course, participants will be able to:
Course Description:
This course provides a practical overview of what auditors must generally communicate to the audit committee throughout an audit engagement. It covers the auditor’s responsibilities, how the audit plan may change as new information emerges, and the use of internal auditors, other company personnel, or specialists in performing audit procedures. The course also addresses the evaluation and communication of significant accounting policies, estimates, unusual transactions, alternative accounting treatments, along with disagreements with management and other difficulties encountered during the audit. By the end of the course, you will come away with a better understanding of the types of information the audit committee should receive and why clear, timely communication supports effective oversight of the financial reporting process.
Learning Objectives:
Upon successful completion of this course, participants will be able to:
- Recognize the auditor’s responsibilities and key communications to the audit committee
- Identify matters the audit committee should receive to support financial reporting oversight
- Recognize when changes to the audit plan are needed and their impact on the engagement
- Determine how the work of internal auditors, other personnel, or specialists is used in the audit
- Distinguish among significant and critical accounting policies as well as alternative treatments
- Recognize disagreements with management and audit difficulties that require communication
Course Number:
KC215
NASBA Field of Study:
Auditing
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
January 2026
CPE Credits:
2
Prerequisites:
None
Advanced Preparation:
None
KC215
NASBA Field of Study:
Auditing
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
January 2026
CPE Credits:
2
Prerequisites:
None
Advanced Preparation:
None
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