• Course Information

    Title: Auditing: Principles of Auditing - Why, What, and How
    Category: Accounting and Auditing
    Field of Study: Auditing
    Course Code: A019-0438
    CPE Credits: 8.0
    Price: $59.95
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Description

Description:
The course is intended to explain and illustrate so as to develop a deeper understanding of an audit conducted in compliance with auditing standards. It covered both core concepts and practical guidance. For example, it includes topics are essential for auditors to enhance their auditing skills or for non-auditors eager to gain an understanding of the audit function. It also provides guidance to auditors in rendering services to their varied clients with a practical "how-to" audit approach that will establish a foundation for the credibility of an auditors' work. Specifically, the course incorporates and reflects up-to-date guidance from the PCAOB, the AICPA, and the GAO. It emphasizes the importance of the audit independence and transparency of audit participants. It explores various audit techniques required for effective audits. It explains how to identify, assess, and respond to common risks in auditing. It offers a detailed examination of common internal control strategies. It also highlights the key procedures required auditors to attest to management's disclosures regarding the effectiveness of its internal controls in integrated audits.

Delivery Method:

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: 11/18/2019

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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 different types of audit reports

Part II: How to Establish Audit Independence and Transparency
1. Recognize the application of the conceptual framework for independence
2. Identify the different types of threats
3. Recognize auditors' responsibilities when threats to independence are at an unacceptable level
4. Identify independence standards set forth by the AICPA and GAO

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Profession

NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

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