Reporting: Reporting on Other Information still tested for 2011?

  • Creator
    Topic
  • #160309
    gomdolyi79
    Participant

    After reading CSOs outline for Audit, I just realized they don’t mention anything about Reporting on Other Information. I’m using Becker for study material by the way. So, I was just curious If I should study this section?

    Thanks

    BEC 2010 Q3 91
    FAR 2010 Q4 88
    REG 2011 Q1 90
    AUD 2011 Q2 93

Viewing 4 replies - 1 through 4 (of 4 total)
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  • #282136
    kb24
    Participant

    I'm assuming when you mention reporting on other information you're talking about the other info that might be issued with the audited FS such as the MD&A. It's in item 4F of the CSO.

    FAR 4/1/11 - 89
    AUD 4/15/11 - 85
    REG 4/29/11 - 80
    BEC 5/13/11 - 85

    #282137
    gomdolyi79
    Participant

    Kb24

    I was referring to the Becker Chapter 1 Ancillary Material from page 55-59 (Segment information, Auditor-submitted documents, condensed FS, Selected Financial data, etc….)

    Thanks anways!

    BEC 2010 Q3 91
    FAR 2010 Q4 88
    REG 2011 Q1 90
    AUD 2011 Q2 93

    #282138
    kb24
    Participant

    In my previous post I meant 4H not 4F. There are some items included in 4J such as special reports and pro forma FS that might cover the topics you're referring to although they aren't specified. Better to be safe than sorry and assume this is included in the exam.

    FAR 4/1/11 - 89
    AUD 4/15/11 - 85
    REG 4/29/11 - 80
    BEC 5/13/11 - 85

    #282139
    gomdolyi79
    Participant

    Kb24,

    I totally agree with you. Under attestation engagements, I know the following lists will be definitely tested.

    Reporting on agree-upon procedure (AT201)

    Reporting on Prospective FS (AT301)

    Reporting on Pro Forma financial information (AT401)

    Reporting on an entity's IC over Financial reporting (AT501)

    Reporting on Compliance attestation (AT 601)

    Reporting on MD & A (AT7011)

    Good luck studying!

    BEC 2010 Q3 91
    FAR 2010 Q4 88
    REG 2011 Q1 90
    AUD 2011 Q2 93

Viewing 4 replies - 1 through 4 (of 4 total)
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