Author : | Kelen Camehl, CPA, MBA |
Course Length : | Pages: 21 ||| Word Count: 6554 ||| Review Questions: 4 ||| Final Exam Questions: 5 |
CPE Credits : | 1.0 |
IRS Credits : | 0 |
Price : | $12.95 |
Passing Score : | 70% |
Course Type: | NASBA QAS - Text - NASBA Registry |
Technical Designation: | Technical |
Primary Subject-Field Of Study: | Auditing - Auditing for Course Id 2517 |
Description : | This course focuses on the auditor’s role in reviewing accounting estimates. It covers key audit procedures, including testing management’s methods and assumptions, evaluating data, and identifying risks. Challenges like incomplete information and complex models are addressed, with examples of effective audit strategies and communication practices. |
Usage Rank : | 10000 |
Release : | 2025 |
Version : | 1.0 |
Prerequisites : | None. |
Experience Level : | Overview |
Additional Contents : | Complete, no additional material needed. |
Additional Links : |
Audit: Meaning in Finance and Accounting and 3 Main Types
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Advance Preparation : | None. |
Delivery Method : | QAS Self Study |
Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
Revision Date : | 22-Mar-2025 |
NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
Approved Audience : | NASBA QAS - Text - NASBA Registry - 2517 |
Keywords : | Auditing, Accounting, Estimates, Audit, Techniques, Address, Risks, Bias, cpe, cpa, online course |
Learning Objectives : |
Course Learning Objectives Upon completion of this course, you will be able to:
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Course Contents : | Chapter 1 - Accounting Estimates: Audit Techniques to Address Risks and Bias Course Learning Objectives Course Overview Introduction Auditor Overall Responsibilities Evaluating Methods of Estimation Identification & Evaluation of Significant Assumptions Auditor Derived Expectations Review Questions Evaluating Post-Measurement Date Evidence Evaluating Audit Results Audit Challenges Best Practices When Auditing Accounting Estimates Conclusion Review Questions Glossary of Key Terms |