Auditing Procedures & Practices
This series will cover the AICPA’s Professional Standards, AU-C Section 230, Audit Documentation. This AU-C Section has as its source SAS No. 122; SAS No. 123; SAS No. 128, and section 9230 for interpretations. These sections are effective for audits of financial statements for periods ending on or after December 15, 2012. The course deals primarily with audits of private businesses and non public entities.
This course is excluded from all subscription packages.
This on-demand course will deal with matters affecting audit documentation. Join expert and CPA, Pat Patterson while he addresses the auditor's responsibility to prepare audit documentation for an audit of financial statements.
This on-demand course deals with AU-C Section 500, Audit Evidence. AU-C Section 500 has a source of SAS No. 122; SAS No. 128 and a reference to section 9500 for interpretations. The AU-C section is effective for audits of financial statements for periods ending on or after December 15, 2012. This section explains what constitutes audit evidence in an audit of financial statements and addresses the auditor's responsibility to design and perform audit procedures and to obtain sufficient appropriate audit evidence, to be able to draw reasonable conclusions on which to base the auditor's opinion.
This on-demand course will cover AU-C Section 520, Analytical Procedures, which has its source as SAS No. 122 and AU-C Section 520 which is effective for audits of financial statements for periods ending on or after December 15, 2012. This session will address the auditor's use of analytical procedures as substantive procedures (substantive analytical procedures).
Join Pat Patterson, CPA, as he discusses the direction of the engagement team which involves informing the members of the engagement team of matters.
Total: 4 courses (8 CPE hours)
