Available with CPE SelectOnline
# of CPE Credits
2
Description
Auditing Contingencies and Going Concern Uncertainty – Testing for Completeness and Proper Disclosure will provide tips and techniques for obtaining sufficient appropriate audit evidence to support conclusions related to contingencies and going concern uncertainty. Financial statements may contain significant uncertainties requiring special audit consideration for evaluating proper accounting and financial reporting treatment.
Required Knowledge: None
Advanced Preparation: None
Who Should Attend: Accountants responsible for auditing contingencies and going concern uncertainties
Objective
- Recognize accounting and auditing requirements for commitments and contingencies
- Identify litigation, claims and assessment special considerations
- Recall the auditor's responsibility for evaluating the appropriateness of going concern accounting and disclosure
Credit Types
- Auditing: 2
Event Level:Basic
Event Code:ODX09125
Event Vendor:CPA Crossings, LLC
Fields of Study:Auditing
Other fields:
- NCACPA On Demand 365
Registration Fees
| Registration | Type | Price |
|---|---|---|
| On Demand (2 hours) | Members | $100.00 |
| On Demand (2 hours) | Non Members | $225.00 |
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.