《Becker Professional Education》.pdfVIP

Becker Professional Education Audit Course – Updates Included in V1.1 Lecture Page, Item Update Item L.2 and the Pass Key were corrected. A1 A1-16, Item L Click here for the updated textbook page /sites/default/files/2015_aud_textbook_v .1.1_a1_pg_16.pdf A1-59, New pages A1-60 to A1-62 have been added. These pages outline the rules additions to for reporting on supplementary information of nonissuers and issuers. Item II. A1 Reporting on Click here for the updated textbook pages Supplementary /sites/default/files/2015_aud_textbook_v .1.1_a1_pg_60_62.pdf Information … The bolded sentence below was added: B. Review Engagement Required When a comfort letter is to be issued, the CPA is required to perform a review of interim financial information in accordance with auditing standards. If the auditor states in the comfort letter that he or she A2 A2-69, Item I.B. issued a review report on unaudited interim financial information, then the auditor is required to attach the review report to the comfort letter. Note: Comfort letters are not required by or filed with the SEC, and they are not considered to be part of the registration statement withi