NAA2522. Group Audits

Are you a group auditor, component auditor, or referred-to auditor? Join us to learn about the new risk-based approach in Statement on Auditing Standards No. 149, Special Considerations – Audits of Group Financial Statements, as well as important communications with firms within or outside your network.

Learning Objectives:

• Recall fundamental risk-based changes introduced by SAS No. 149
• Identify key definitions and concepts related to group audits, including the responsibilities of auditors involved in a group audit
• Recognize important communications between the group auditor and component auditors or referred-to auditors