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 auditorsPrerequisite
Basic audit knowledgeAdvanced Preparation
None