Auditing Procedures And Standards

Auditing Procedures And Standards
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Price: $79.99
Credits: 12.0
Prerequisite: Basic Accounting
Level: Basic
Model: JS067
Author: DeltaCPE LLC
Average Rating: Not Rated
Fields of study: N/A
Format: PDF

This course covers planning, procedures, and reporting of financial audits or attests function. Means of gathering audit evidence, evaluating internal control, appraising financial statement items, and preparing audit work papers are addressed. Review and compilation services are also discussed. The practitioner is provided with a handy guide for designing audit plans. Checklists are provided to assist the auditor in developing work programs for any client environment. The practitioner is guided through the many Statements on Auditing Standards (SAS—AU) and Auditing Standards (AS) of the Public Company Accounting Oversight Board (PCAOB) and is exposed to the many types of reports pertinent to various engagements. Given a standard report, the practitioner can prepare modifications with a minimum of effort. The pronouncements relevant to the various reporting situations have been streamlined for easier application. The course provides a handy reference guide to the major practical provisions of the Statements on Auditing Standards (SASs) and Auditing Standards (ASs) of the PCAOB not previously covered and the PACOB’s new auditing standards under the Sarbanes-Oxley Act of 2002 (SOX).

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Revision Date:  5/4/20

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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