Course ID: S130

Integrated Audits – Performing an Effective and Efficient Engagement to Report on Internal Control and Financial Statements

SAS No. 130, An Audit of Internal Control Over Financial Reporting That is Integrated With an Audit of Financial Statements, is effective for periods ending on or after December 15, 2016. In moving guidance from the attestation standards, certain clarifications and enhancements to audit requirements were made. This course will provide an overview of the critical audit concepts that must be applied when performing integrated audits of internal controls and financial statements.

Learning Objectives

  • Describe the key changes that were made to integrated audit guidance when standards were transferred from the SSAEs to the SASs
  • Explain how financial statement audit concepts and procedures apply to an audit of internal control
  • Discuss best practices for performing an effective and efficient integrated audit

Major Topics

  • Preconditions for performing an integrated audit of internal controls and financial statements
  • Important professional judgments made during the planning and risk assessment phase of the engagement
  • Using the work of internal auditors and others
  • Using a top-down approach in selecting controls to test
  • Identifying deficiencies in internal control
  • Forming an opinion based on results of procedures

Who Should Attend

Public accountants, industry accountants, internal auditors and others who may be involved with engaging or performing an integrated audit of internal controls and financial statements

Fields of Study





Business Learning Institute

CPE Credits




This course is available for your group as:


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