Engagements to Report on Prospective Financial Information

Authored by Charles Herbst, JD, LLM
About this Course
This course provides specific guidance, practice aids, and exhibits for attestation engagements over financial forecasts and projections (prospective financial statements). Upon completion of this course, you will be able to: Explain the differences between a financial forecast and financial projection; Differentiate between financial statements that can be used for general use and those that can only have limited use; List the minimum components of prospective financial statements; Identify the written representations that must be included in a financial forecast and a financial projection; Identify what must be included in the auditor’s standard report on prospective financial statements; Indicate the type of opinion that should be expressed in the case of various departures from presentation guidelines; Specify the procedures to be used for partial financial statements
$ 96.00
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NASBA Field of Study
CPE Credits
Basic knowledge of accounting and reporting requirements
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