Auditing - Obtaining and Evaluating Audit Evidence
SKU: 09-029-01-CPE
Credit Hours: 4
Level: Basic
CPE Category: Auditing
Requires Prerequisites or Advanced Preparation: No
Delivery Method: Online Group/Internet based
Instructor: Andrew Clark, EA.
Course Description:
This 4 hour CPE Webinar will describe the procedures in evaluating whether management has identified all accounting estimates that could be material to the financial statements.
This course will cover the following topics:
- Review SAS numbers 57 and 58.
- Review internal controls related to accounting estimates in accordance with SAS No. 57
- Describe key factors and assumptions necessary in evaluating the reasonableness of an estimate
- Discuss the basic elements of the auditor’s standard report as defined by SAS No. 58
- Review the type of opinions the auditor may express and discuss prior-period financial statements