Auditing

The auditor uses four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Audit Planning  is a webinar that has been broken down into 5 separate sessions, with each session covering a different aspect of the audit planning process. This webinar series will discuss the importance of evaluating materiality and risk, which will impact the auditor's planned audit evidence. This webinar series will describe how to develop a preliminary judgment about materiality and consider the most appropriate risks for each engagement. This webinar series will also review the eight steps involved in creating the audit plan.

Field of Study: Auditing

CPE Hours: 1

The auditor uses four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Audit Planning  is a webinar that has been broken down into 5 separate sessions, with each session covering a different aspect of the audit planning process. This webinar series will discuss the importance of evaluating materiality and risk, which will impact the auditor's planned audit evidence. This webinar series will describe how to develop a preliminary judgment about materiality and consider the most appropriate risks for each engagement. This webinar series will also review the eight steps involved in creating the audit plan.

Field of Study: Auditing

CPE Hours: 1

The auditor uses four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Audit Planning  is a webinar that has been broken down into 5 separate sessions, with each session covering a different aspect of the audit planning process. This webinar series will discuss the importance of evaluating materiality and risk, which will impact the auditor's planned audit evidence. This webinar series will describe how to develop a preliminary judgment about materiality and consider the most appropriate risks for each engagement. This webinar series will also review the eight steps involved in creating the audit plan.

Field of Study: Auditing

CPE Hours: 1

The auditor uses four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Audit Planning  is a webinar that has been broken down into 5 separate sessions, with each session covering a different aspect of the audit planning process. This webinar series will discuss the importance of evaluating materiality and risk, which will impact the auditor's planned audit evidence. This webinar series will describe how to develop a preliminary judgment about materiality and consider the most appropriate risks for each engagement. This webinar series will also review the eight steps involved in creating the audit plan.

Field of Study: Auditing

CPE Hours: 1

Auditing – Considering Management Plans and Special Reports is a CPE course that will review SAS numbers 59 and 62. This course will discuss the auditor’s responsibility in evaluating an entity’s ability to continue as a going concern. This course will review auditor’s considerations relating to management’s plan and its effective implementation. The course will define comprehensive basis of accounting other than GAAP which may be used for preparation for financial statements as outlined in SAS No. 62 and discuss what should be included in financial statements prepared in conformity with OCBOA. Finally, this course will review circumstances that require explanatory language in the auditor’s special report.

Field of Study: Auditing

CPE Hours: 2

Auditing – Considering Management Plans and Special Reports is a CPE course that will review SAS numbers 59 and 62. This course will discuss the auditor’s responsibility in evaluating an entity’s ability to continue as a going concern. This course will review auditor’s considerations relating to management’s plan and its effective implementation. The course will define comprehensive basis of accounting other than GAAP which may be used for preparation for financial statements as outlined in SAS No. 62 and discuss what should be included in financial statements prepared in conformity with OCBOA. Finally, this course will review circumstances that require explanatory language in the auditor’s special report.

Field of Study: Auditing

CPE Hours: 2

Internal controls are required to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud. This course will describe the importance of internal controls and the purpose of audit committee. This course will review the goals for internal controls and discuss the internal control framework used by most companies based in the United States. This course will describe the interrelated components for an effective internal control system. This course will discuss the importance of identifying audit risk. Finally, this course will discuss the difference between control deficiency, significant deficiency, and material weakness.

Field of Study: Auditing

CPE Hours: 3

Internal controls are required to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud. This course will describe the importance of internal controls and the purpose of audit committee. This course will review the goals for internal controls and discuss the internal control framework used by most companies based in the United States. This course will describe the interrelated components for an effective internal control system. This course will discuss the importance of identifying audit risk. Finally, this course will discuss the difference between control deficiency, significant deficiency, and material weakness.

Field of Study: Auditing

CPE Hours: 3

Auditing - Supplementary Information, Client Illegal Acts and Analytical Procedures is a CPE course that will review SAS numbers 51, 52, 54 and 56. This course will discuss reporting standards defined by SAS No. 51 for financial statements prepared for use outside of the United States. This course will describe the procedures to be applied to supplementary information required by FASB, GASB, or FASAB as provided by SAS No. 52. This course will review SAS No. 54 and audit procedures in response to possible illegal acts. Finally, this course will discuss the guidance provided by SAS No. 56 concerning analytical procedures and review factors influencing the auditor’s consideration of the reliability of data for purposes of achieving audit objectives.

Field of Study: Auditing

CPE Hours: 2

Auditing - Supplementary Information, Client Illegal Acts and Analytical Procedures is a CPE course that will review SAS numbers 51, 52, 54 and 56. This course will discuss reporting standards defined by SAS No. 51 for financial statements prepared for use outside of the United States. This course will describe the procedures to be applied to supplementary information required by FASB, GASB, or FASAB as provided by SAS No. 52. This course will review SAS No. 54 and audit procedures in response to possible illegal acts. Finally, this course will discuss the guidance provided by SAS No. 56 concerning analytical procedures and review factors influencing the auditor’s consideration of the reliability of data for purposes of achieving audit objectives.

Field of Study: Auditing

CPE Hours: 2