Course Information
Auditing: Principles of Auditing: Why, What, and How
Course Information
| Title: | Auditing: Principles of Auditing: Why, What, and How |
|---|---|
| Category: | Accounting and Auditing |
| Field of Study: | Auditing |
| Course Code: | M238 |
| CPE Credits: | 8.0 |
| Price: | 59.95 |
Description
Description:
This course details the many questions connected with auditing. It provides guidance to auditors in rendering services to their varied clients with a practical “how-to” audit approach. It incorporates and reflects up-to-date guidance from the PCAOB (public companies audits), the AICPA (nonpublic entity audits), and the GAO (Yellow Book audits). For example, it focuses on the principles of independence, audit risk, fraud risk factors, and audit documentation that will establish a foundation for the credibility of an auditors’ work. It also includes requirements and considerations related to performing an integrated audit. It highlights the key procedures that require external auditors to attest to management’s disclosures regarding the effectiveness of its internal control, such as the use of top-down approach, the test of controls, and evaluation and communication of deficiencies.
Delivery Method: Online Interactive Self Study
Level: Overview
Prerequisites: None
Advanced Preparation: None
Course Details
Category: Accounting and Auditing
Field of Study: Auditing
Passing Score: 70%
Technical Details: Auditing: Technical
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Objectives
Objectives:
Part 1: Why Do We Need Auditing? 1. Identify the basic responsibilities of a financial auditor 2. Distinguish between the role of the auditor and the management function 3. Recognize the values of government auditing 4. Identify different auditing principles and rules 5. Recognize contents of audit reports
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Profession
NASBA: Yes
QAS: Yes
CPA: Suitable for all CPAs
IRS: No IRS credit for Enrolled Agents.
Profession Identifiers: CPA