- NY Credits : 24.0
- TX Credits : 24.0
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Substantive Analytical Procedures – 3 Credits (Auditing). Apply the principles of performing substantive analytical procedures. Analyze differences from expectations. Properly document substantive analytics.
Sampling & Other Substantive Tests of Detail – 2.5 Credits (Auditing). Describe various tests of details. Describe common audit approaches when using tests of details. Select the appropriate audit approach. Plan and implement the selected approach, including nonstatistical sampling.
Auditing Estimates and Accruals – 2 Credits (Auditing). Identify common estimates and accruals. List three general approaches to auditing estimates. Determine the approach most likely to be selected for a given estimate.
Fundamentals of Audit Documentation – 2 Credits (Auditing). List the requirements of AU-C 230, Audit Documentation. Identify ways to meet the audit “reperformability” standard. Explain the difference between required and optional documentation. Describe the difference between evidence and documentation.
Financial Reporting – 3 Credits (2 Credits Accounting, 1 Credit Auditing). Prepare a statement of cash flows. List and identify common issues encountered while preparing and updating the financial statements.
Accounting and Review Services – 1 Credit (Accounting). Describe the differences between compilation, review and preparation engagements. List and communicate management’s responsibilities versus the accountant’s responsibilities. Summarize the requirements in each type of engagement relating to procedures performed, documentation and reporting.
Beyond the Basics - Advanced Audit Procedures - 2 Credits (Auditing). Identify different types of advanced audit procedures. Discuss the risks related to auditing cash, fixed assets, inventory and investments and where advanced procedures would apply. Explain advanced substantive procedures with these respective accounts.
Introduction and Summary: Best Practices – 1.5 Credits (Auditing). Describe the role of the experienced staff auditor. Summarize key learning points of the course. Share your insights with other participants. List best practices discussed in the course.