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Improving the Auditor and Auditee Relationship (Course Id 2147)

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Author : Sefton Boyars, CPA (Ret.), CGFM (Ret.), Author
Course Length : Pages: 36 ||| Word Count: 12,560 ||| Review Questions: 10 ||| Final Exam Questions: 10
CPE Credits : 2.0
IRS Credits : 0
Price : $17.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Auditing (Governmental) - Auditing (Governmental) for Course Id 2147

Description :

Auditors, particularly auditors conducting governmental audits, frequently have poor relationships with the entities they are auditing. In some ways, this is predictable because government auditors aren’t usually hired by the entity under audit. Instead, the auditor gets to choose who gets audited, and the auditee rarely appreciates being selected.

Wouldn’t it be great if the auditor could have friendly and productive conversations with the auditee starting with the entrance conference? When the auditor says the classic auditor line, “We’re here to help,” wouldn’t it be amazing to hear back from the auditee, “And we’re happy to have you”? That can happen if the auditor nurtures the auditor and auditee relationship. 

After applying the techniques for improving the auditor and auditee relationship covered in this short course, the auditee will be more apt to welcome you and courteously give you what you need to get your work done, making the whole audit experience much more enjoyable for everyone involved.

Usage Rank : 0
Release : 2023
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 03-Apr-2023
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 - Technical - NASBA Registry - 2147

Keywords : Auditing (Governmental), Improving, Auditor, Auditee, Relationship, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Course objectives include improving the students ability to:
  • Identify techniques to improve auditor and auditee relationship.
  • Define practices that will improve auditor and auditee conferences.
  • Identify useful skills for presentations.
  • Recognize techniques to better communicate findings with the auditee
  • Identify methods to achieve acceptance of findings and recommendations.
  • Identify the rationale and the need for timely written comments to audit findings.
  • Identify techniques to use in addressing the auditees response.

Chapter 1
General Introduction

  • Identify techniques to improve auditor/auditee relations

Chapter 2
Conducting Conferences with the Auditee

  • Define practices that will improve auditor/auditee conferences

Chapter 3
Presentation Skills

  • Identify useful skills for presentations

Chapter 4
Staffing and Selling the Finding

  • Recognize techniques to better communicate findings with the auditee
  • Identify methods to achieve acceptance of findings and recommendations

Chapter 5
Soliciting Written Comments

  • Identify the rationale and need for timely written comments to audit findings

Chapter 6
Incorporating the Auditees Response

  • Identify techniques to use in addressing the auditees response
Course Contents :

Chapter 1 - General Introduction

1-1 Be Honest with the Auditee

1-2 Anticipate Problem Areas

1-3 Maintain Regular Communication with the Auditee

1-4 Give Full Consideration to the Auditees Position

1-5 Address the Auditees Concerns

1-6 Be Open to Alternative Solutions

1-7 Specific Techniques to Improve Audit Relationships

Chapter 1 Summary

Chapter 1 Review Question

Chapter 2 - Conducting Conferences with the Auditee

2-1 Conference Agendas

2-2 Introduction

2-3 General Discussion

2-4 Consider the Auditees Comments

2-5 Recap the Discussion

2-6 Agree Who Will Take the Next Steps and When

2-7 General Meeting Evaluation

2-8 Next Meeting

2-9 Sample Agendas

2-9-1 Sample Agenda for an Entrance Conference

2-9-2 Sample Agenda for Meeting at the Completion of the Survey

2-9-3 Sample Agenda for Exit Conference

Chapter 2 Summary

Chapter 2 Review Question

Chapter 3 - Presentation Skills

3-1 Think About Your Audience

3-1-1 Consider Needed Detai

3-1-2 Consider the Level of Sensitivity Needed

3-2 Maintain an Open Attitude

3-3 Develop an Outline

3-4 Rehearse the Presentation

3-5 Know Your Material

3-6 Consider Visual Aids

3-7 Know When to Stop

Chapter 3 Summary

Chapter 3 Review Question

Chapter 4 - Staffing and Selling the Finding

4-1 Hold Regular Meetings with the Auditee during the Audit

4-2 Ensure That Findings Are Discussed before Holding Any Formal Meetings or Issuing Draft Findings

4-2-1 Try to Get Agreement on the Significance of the Finding

4-2-2 Discuss Any Legal or Programmatic Issues

4-3 Discuss Potential Solutions with All Parties

4-4 Keep Findings in Perspective

4-5 Be Open to Suggestions

4-6 Show How the Recommendation Helps the Auditee

4-7 Strive for Effective Recommendations

4-8 Try to Reach Consensus

Chapter 4 Summary

Chapter 4 Review Question

Chapter 5 - Soliciting Written Comments

5-1 Items to Include in the Request for Comment

5-2 Make Your Request Clear

5-3 Emphasize How Much You Value the Auditees Response

5-4 Auditee Comments Will Be Included in the Final Report

Chapter 5 Summary

Chapter 5 Review Question

Chapter 6 Incorporating the Auditees Response

6-1 Read the Response Objectively

6-2 Differentiate between Substantive and Cosmetic Changes

6-3 The Report Must Stand Alone

6-4 Reminder of the Main Points in Chapter 1

Chapter 6 Summary

Chapter 6 Review Question


CPE Auditing (Governmental) Course: https://www.cpethink.com/auditing-cpa-courses
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