- NY Credits : 8.0
- TX Credits : 8.0
Checkpoint Learning
Course Detail
This interactive self-study course discusses pre-engagement activities and audit planning in a homeowners' association or common interest realty association (CIRA) audit. Lesson 1 looks at client acceptance/continuance, establishing the terms of the engagement, and audit planning. Lesson 2 examines how a CPA obtains an understanding of the CIRA, its environment, and internal control. Lesson 3 concludes the course with discussions of audit planning decisions and judgments, sampling, detailed audit plans and workpapers, and planning for initial engagements.
Course Expiration Date: October 31, 2021
Please note, the grading fee for answer sheets submitted by regular mail is $119.