Pro Forma Financial Statement Engagements

Authored by CCH Editorial Staff
About this Course
This course provides specific guidance and exhibits for conducting attestation engagements over pro forma financial information. Pro forma financial information reflects the effects of applying significant assumptions, such as a proposed transaction, to an enterprise’s historical financial statements or information. Upon completion of this course, the user should be able to: State the uses of pro forma financial statements; Explain what is required in order for a practitioner to audit or review pro forma financial statements; Identify the objectives of examinations and reviews of pro forma financial statements; Identify the written representations that should be obtained from management as part of a pro forma financial information engagement.
$ 55.00
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NASBA Field of Study
Auditing
Level
Intermediate
CPE Credits
1.0
Prerequisites
Basic knowledge of auditing standards
Last Updated
06/19/2016
CCHL_ProFormaFinStmntEngmnts