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| Author : | Blair Cook, CPA, CA (Canada), MBA |
| Course Length : | Pages: 31 ||| Review Questions: 12 ||| Final Exam Questions: 20 |
| CPE Credits : | 4.0 |
| IRS Credits : | 0 |
| Price : | $59.95 |
| Passing Score : | 70% |
| Course Type: | Video - NASBA QAS - Technical - NASBA Registry |
| Primary Subject-Field Of Study: | Finance - Finance for Course Id 1106 |
| Description : |
Many organizations are audited by independent public accountants. The purpose of an audit is to express an opinion on the fairness of presentation of financial information prepared by management. An audit enhances the value of financial information by making it more trustworthy and credible.
Part I: Auditing principles Part III: Internal controls and fraud controls Part IV: Auditing cycles and audit completion |
| Usage Rank : | 0 |
| Release : | 2016 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Auditing Financing Statements Video NASBA Registry
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 04-Jun-2021 |
| 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 : | Video - NASBA QAS - Technical - NASBA Registry - 1106 |
| Keywords : | Finance, Auditing, Financing, Statements, Video, cpe, cpa, online course |
| Learning Objectives : |
Auditing Financial Statements Course Learning Objectives
Describe the players in the auditing industry Discuss ethical considerations in auditing Describe different forms of auditors reports Describe the three phases of the audit process: planning, execution, and completion Identify management assertions Discuss the various forms of audit evidence Describe the audit risk model Assess inherent risk Calculate financial statement materiality Describe and identify different types of manual and electronic internal controls Describe and identify different types of fraud risks and controls Discuss approaches for assessing control risk Discuss testing approaches for internal controls Describe audit planning and the preparation of audit programs Discuss approaches to auditing for fraud Discuss approaches for auditing the sales cycle Describe substantive audit procedures Conduct audit completion procedures Part I
Describe the players in the auditing industry Discuss ethical considerations in auditing Describe different forms of auditors reports Part II
Identify management assertions Discuss the various forms of audit evidence Describe the audit risk model Assess inherent risk Calculate financial statement materiality Part III
Describe and identify different types of fraud risks and controls Discuss approaches for assessing control risk Discuss testing approaches for internal controls Part IV
Discuss approaches to auditing for fraud Discuss approaches for auditing the sales cycle Describe substantive audit procedures Conduct audit completion procedures |
| Course Contents : | Part I: An overview of the financial statement audit Part I Review Questions Part II: Auditing principles Part II Review Questions Part III: Internal controls and fraud controls Part III Review Questions Part IV: Auditing cycles and audit completion Part IV Review Questions Glossary of Terminology |
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