Preparing Audit Correspondence

CPE Credit: 2 hours

This presentation will address various Clarified Auditing Standards' requirements for audit correspondence preparation 

Topics Covered

• Engagement letters
• Written communications to persons charged with governance
• Accounts receivable confirmations
• Internal control letters

Learning Objectives:

• To understand the requirements of the Clarified Auditing Standards pertaining to certain audit correspondence in AU-C Sections 210,260,505,580, and 501 (Lawyers Letters) 
• To learn practical ways to perform procedures and apply the requirements pertaining to certain audit correspondence
• To conduct appropriate audit procedures and prepare audit correspondence