- NY Credits : 2.0
- TX Credits : 2.0
Planning an audit is one of the key requirements of GAAS. Part of effective planning is knowing the personnel assigned to the engagement and what their capabilities are. Understanding the client and its industry are also critical to the planning process.
This basic level course is most beneficial to professionals new to this topic who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic.
Included with subscription(s):
Upon successful completion of this course, the user should be able to:
identify the concepts of materiality and what consideration of materiality involves for the auditor,
recognize what should be included in the terms of understanding between the auditor and the management, and
identify what the auditor needs to determine in terms of recurring engagements.