Vermont Society of Certified Public Accountants
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Surgent's The Most Dangerous Elements of a GAAS Audit

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Date/Time:
Sep 27, 2021, 1:30pm–5:00pm
Developer:
SURGENT MCCOY SELF-STUDY CPE, LLC
Level:
Intermediate
The formula for a successful audit today consists of many elements. Some of those elements require more thoughtfulness and caution in their application than others. In this course, we will explore those more combustible elements that can cause the audit to blow up with the budget, peer reviewers, clients and others. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of today's GAAS.

Objective

  • Stay current on key aspects of maintaining professional skepticism and avoid problems with clients, peer reviewers, and others
  • Proficiently perform audits through an increased knowledge of how the various sections of GAAS are applied and interrelate to each other
  • Skillfully apply the more troublesome requirements used by auditors on a daily basis

Highlights

  • The documentation standard to which auditors are held (AU-C section 230)
  • The auditor's responsibility related to fraud (AU-C section 240)
  • Properly applying the core risk assessment standards (AU-C sections 315 and 330)
  • Assessing and effectively communicating internal control deficiencies (AU-C section 265)
  • Audit conclusions and reporting (several AU-C sections in the 700s)

Designed For

All auditors

Prerequisite

Basic audit knowledge

Advanced Preparation

None
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