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Information is becoming more digitized, and electronic audit evidence is on the rise. With this trend, the use of SOC 1® reports in financial statement audits will become more prevalent. As a financial statement auditor (user auditor), you must obtain an understanding of the essential information contained in SOC 1® reports for the purpose of complying with GAAS in a financial statement audit. This course may also benefit user entities — management, those charged with governance, and internal auditors — as it is a user entity’s responsibility to consider SOC 1® reports when assessing risks and systems of internal control. Service auditors may also find this course helpful when considering what would be of interest to user entities. This course presents, through real-world examples, the contents of each section of a SOC 1® report, highlighting key items and areas of focus, as well as high-risk areas. As a user entity or user auditor, you will be better able to identify pertinent information that affects your entity or your audit. And as a service auditor, you will be better able to recognize what users are looking for. Take this course to ensure you are considering the implications for the financial statement audit of pertinent information in the SOC 1® report, including the implications for risk assessment and tests of controls, to comply with applicable standards.

Why Attend?

  • Apply your understanding of SOC 1® reports to effectively perform financial statement audits in compliance with applicable standards. 
  • Identify pertinent information in a SOC 1® report and recognize its implications for risk assessment and tests of controls.

Who Should Attend?

Financial statement auditors (user auditors) with experience in performing a risk assessment and tests of controls

This virtual seminar is being offered through our partnership with Midwest State CPA Societies.  Instructions for how to launch the course will follow.

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