<p>This course will be an overview of:</p> <ul> <li>The broad spectrum of quantitative and qualitative information that interested parties seek to understand about an entity&rsquo;s business strategy, cash flows, financial position, and financial performance.</li> <li>Evolving guidance from the AICPA, SEC, PCAOB, and other stand-setters related to environmental, social, and governance matters.</li> <li>Risks of material misstatement in financial statements and related disclosures emerging from environmental, social, and governance matters.</li> </ul>