Auditing

Fraud Auditing Part 2 is a CPE webinar that examines the types of fraud considered by auditors when auditing financial statements: fraudulent financial reporting and misappropriations of assets. This webinar describes the way auditors gather information to assess fraud risk in every audit and develop appropriate responses to identified fraud risks, after considering the effectiveness of management's antifraud programs and controls. This webinar focuses on the typical fraud techniques and highlights areas that are subject to greater risk of fraud. Once the auditor suspects fraud, it is their responsibility to gather additional evidence, often through inquiry. This webinar also describes the auditor’s responsible for making certain communications about suspected or detected fraud to senior management and the audit committee.

Field of Study: Auditing

CPE Hours: 1

Information and Documents Included in the Auditor's Report is a CPE course that will discuss the guidance concerning other information and documents included in addition to audited financial statements and the independent auditor's report. This course will review the procedures an independent auditor should consider in regards to SAS No. 12 Inquiry of a Client’s Lawyer Concerning Litigation, Claims, and Assessments. This course will discuss the auditor’s responsibility in expressing an opinion in the auditor’s report or stating that an opinion cannot be expressed. This course will review SAS No. 29 and its guidance on reporting on information accompanying the basic financial statements in auditor-submitted documents. Finally, this course will discuss supplementary information required by GAAP in terms of SAS No. 29.

Field of Study: Auditing

CPE Hours: 3

Information and Documents Included in the Auditor's Report is a CPE course that will discuss the guidance concerning other information and documents included in addition to audited financial statements and the independent auditor's report. This course will review the procedures an independent auditor should consider in regards to SAS No. 12 Inquiry of a Client’s Lawyer Concerning Litigation, Claims, and Assessments. This course will discuss the auditor’s responsibility in expressing an opinion in the auditor’s report or stating that an opinion cannot be expressed. This course will review SAS No. 29 and its guidance on reporting on information accompanying the basic financial statements in auditor-submitted documents. Finally, this course will discuss supplementary information required by GAAP in terms of SAS No. 29.

Field of Study: Auditing

CPE Hours: 3

Auditing and assurance services are important services provided by CPAs. Performing Auditing and Other Assurance Services is a course that will describe auditing and assurance services. This course will identify the different types of audits and the different types of assurance services. This course will define the importance of ethics in the CPA and auditing professions. This course will describe the different organizations that create and enforce ethical guidelines. Finally, this course will describe the important of independence for auditors.

Field of Study: Auditing

CPE Hours: 4

Auditing and assurance services are important services provided by CPAs. Performing Auditing and Other Assurance Services is a course that will describe auditing and assurance services. This course will identify the different types of audits and the different types of assurance services. This course will define the importance of ethics in the CPA and auditing professions. This course will describe the different organizations that create and enforce ethical guidelines. Finally, this course will describe the important of independence for auditors.

Field of Study: Auditing

CPE Hours: 4

Responsibilities and functions of the independent auditor is a course that will discuss the role and function on an independent auditor. This course will the requirements for an auditor’s proficiency and level of required training. This course will examine adherence and application of generally accepted accounting principles. This course will discuss the process to be taken by principle auditors and the factors when deciding whether to reference to the audit performed by a previous auditor. This course will define the term subsequent events and describe the two types of subsequent events. This course will discuss the auditor’s responsibility in terms of the discovery of facts existing at the date of auditor’s report. Finally, this course will discuss the dating of the independent auditor’s report.

Field of Study: Auditing

CPE Hours: 3

Responsibilities and functions of the independent auditor is a course that will discuss the role and function on an independent auditor. This course will the requirements for an auditor’s proficiency and level of required training. This course will examine adherence and application of generally accepted accounting principles. This course will discuss the process to be taken by principle auditors and the factors when deciding whether to reference to the audit performed by a previous auditor. This course will define the term subsequent events and describe the two types of subsequent events. This course will discuss the auditor’s responsibility in terms of the discovery of facts existing at the date of auditor’s report. Finally, this course will discuss the dating of the independent auditor’s report.

Field of Study: Auditing

CPE Hours: 3