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Improving the Auditor and Auditee Relationship (Video) (Course Id 2166)

QAS / Registry
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Author:

Sefton Boyars, CPA (Ret.), CGFM (Ret.), Author

Course Length:

Pages: 3 ||| Review Questions: 10 ||| Final Exam Questions: 13

CPE Credits:

2.5

IRS Credits:

0

Price:

$36.95

Passing Score:

70%

Course Type:

Video
Improving the Auditor and Auditee Relationship (Video) - CPE course for CPAs

Technical Designation:

Technical

Field Of Study:

Auditing (Governmental)

Approved Audience:

NASBA QAS - NASBA Registry

Key Takeaways:

This video course addresses the often strained relationships between governmental auditors and auditees, demonstrating techniques for more cooperative and productive interactions.

  • Shows why government auditors, who select who gets audited, often face poor relationships with auditees.
  • Demonstrates how to start friendly and productive conversations at the entrance conference.
  • Walks through strategies for maintaining cooperative communication throughout a governmental audit.
  • Worth 2.5 CPE credits in Auditing (Governmental) as a self study video course on improving the auditor and auditee relationship, requiring a 13 question final exam preceded by 10 review questions (optional) and a 70% passing score.

Frequently Asked Questions:

This course identifies techniques to improve the relationship between the auditor and the auditee.

This course identifies useful skills for delivering audit presentations to the auditee.

This course identifies the need for timely written comments in response to audit findings.

This Improving the Auditor and Auditee Relationship video course carries 2.5 CPE credits in Auditing (Governmental) as a Technical, self study course, requiring a 13 question final exam preceded by 10 review questions (optional) with a 70% passing score. CPEthink is approved by NASBA as a CPE sponsor and lists this course on the NASBA site as a courtesy for CPAs to search https://nasba.org.

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:

15556

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:

07-May-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.

Keywords:

Improving the Auditor and Auditee Relationship (Video) - CPE course for CPAs

Learning Objectives:

Course Learning Objectives

Course objectives include improving the student’s ability to:
  • Identify techniques to improve auditor/auditee relations
  • Define practices that will improve auditor/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 and techniques to address the auditee’s response

Course Contents:

Chapter 1 - Improving the Auditor and Auditee Relationship

Chapter 1 Review Questions

Glossary

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