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Applying Clarified Auditing Standards to Audit Correspondence ON DEMAND

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1.0 Credits

Member Price $29.00

Non-Member Price $33.00


This course summarizes six Clarified Statements on Auditing Standards and discusses how to apply them to auditing procedures. Helpful examples of correspondence letters required by these standards also are included in the course. The Clarified Statements on Auditing Standards covered include: AU-C Section 210, Terms of Engagements; AU-C Section 260, The Auditor’s Communication with Those Charged with Governance; AU-C Section 505, External Confirmations; AU-C Section 580, Written Representations; AU-C Section 265, Communicating Internal Control Related Matters Identified in an Audit; and AU-C Section 501, Audit Evidence - Specific Considerations for Selected Items (litigation, claims, and assessments involving the entity).


Terms of Engagement - Au-C Section 210. Auditor’s Communication with Those Charged with Governance - AU-C Section 260. External Confirmations - AU-C Section 505. Written Representations - Au-C Section 580. Communicating Internal Controls Matters Identified in an Audit - Au-C Section 265. Audit Evidence - Litigation, Claims, and Assessments - Au-C Section 5001.



Designed For

CPAs, controllers, accountants, financing professionals, business owners, and managers.


Recognize terminology associated with and the requirements of the Clarified Auditing Standards pertaining to certain audit correspondence in AU-C Sections 210, 260, 505, 580, and 501. Identify practical ways to perform procedures and apply the requirements pertaining to AU-C Sections 210, 260, 505, 580, and 501. Identify appropriate audit procedures and prepare audit correspondence for engagement letters, written communications to persons charged with governance, accounts receivable confirmations, management representation letters, internal control letters, and lawyers letters.






Leader Bios

Larry Perry, AICPA In-House Training

With 40 years’ experience as a CPA, Larry is a nationally-known author of accounting and auditing manuals, a professional continuing education instructor and author, and a consultant to CPA firms. Larry practices in Colorado Springs, Colorado and has served primarily small business, religious and small non-profit organizations and other nonprofit organizations. Larry is co-founder of CPA Firm Support Services, LLC, an organization dedicated to meeting the needs of small to medium-size CPA firms. He is currently developing audit guides and practice aids for use on very small audits that comply with the risk assessment standards and, at the same time, create efficiencies by reducing the volume of forms, checklists and working papers.

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Non-Member Price $33.00

Member Price $29.00