Auditing Standards: Controls & Substantive Testing
Friday, December 15, 2017
Audit more effectively and efficiently. Engage in discussion that covers the key elements of controls and substantive testing. Review various case studies, real-life examples and sample documentation will reinforce ideas.
This course meets the specific accounting requirements that CPAs are required to meet for reissuance of their license.
Note: This interactive workshop requires that course materials be brought to class, and a laptop is preferred.
- Understand auditing standards
- Identify requirements of understanding and testing internal controls
- Assess the impact of controls on substantive procedures
- Requirements of Auditing standards
- Define relevant controls
- Nature, timing & extent of auditing procedures