Checkpoint Learning

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Risk Assessment - Planning of a Financial Statement Audit  

CATEGORY: Accounting & Auditing
  Online & Mobile
6 CPE Credits

This interactive self-study course discusses how risk assessment will affect the planning of a financial statement audit. The first chapter covers the risk assessment perspective and the distinction between procedures auditors perform, understandings auditors gain, and the decisions and judgments auditors make. It also discusses risk assessment and other planning procedures. The second chapter examines how an auditor obtains an understanding of the entity and its environment, as well as its internal control. The third chapter takes a closer look at the understanding of internal control by discussing how auditors obtain an understanding of entity-level and activity-level controls. It then discusses the planning decisions and judgments that auditors make for audit engagements

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