• Course Information
    4.5 (1338)

    Title: Auditing: Principles of Auditing: Why, What, and How
    Category: Accounting and Auditing
    Field of Study: Auditing
    Course Code: A022-0438
    CPE Credits: 8.0
    Price: $59.95
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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

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Course Details

Author: Delta Publishing

Category: Accounting and Auditing

Field of Study: Auditing

Passing Score: 70%

Publication Date: 02/15/2022

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

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