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Surgent’s Effective Techniques for Auditing Contingencies and Going Concern – On-Demand Webcast (SU2062/24)

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Surgent’s Effective Techniques for Auditing Contingencies and Going Concern – On-Demand Webcast (SU2062/24)

Member Price $89
Non-Member Price $119
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May 1, 2024 @ 1:00 am - April 30, 2025 @ 1:00 am

Event Description

In these rapidly changing times, an entity may experience significant uncertainties. This is especially true at this time due to issues entities have experienced as a result of the pandemic declared in March 2020 which are still ongoing for many. New accounting principles issued by the FASB are requiring more estimates which could give rise to significant uncertainties. A primary focus right now for management is the requirement to evaluate entity’s ability to remain a going concern. In addition, new audit standards, effective for calendar year end 2021 audits. This module provides tips and techniques for obtaining the audit evidence needed to support conclusions on contingencies and going concern. These issues require disclosure and may result in accruals. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.)

Designed For

Accountants responsible for auditing contingencies and going concern uncertainties


Describe accounting and auditing requirements for commitments and contingencies Discuss litigation, claims and assessment special considerations Prepare disclosures for common uncertainties contingencies Explain the auditor’s responsibility for evaluating the appropriateness of going concern accounting and disclosure

Major Subjects

Overview of uncertainties, contingencies, litigation, claims and assessments and related disclosures Auditing managements assumptions in making the going concern evaluation Evaluating substantial doubt about an entity’s ability to continue as a going concern for a reasonable period of time as defined in professional standards.






May 1 @ 1:00 am
April 30, 2025 @ 1:00 am
$02 – $2024


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