Course Information

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Auditing Issues: Analytical Procedures and Qualitative Aspects
Author: Perry M. Henderson, CPA, MPA

Description:

This course offers practical guidance on the use of powerful analytical procedures to identify areas of heightened risk for misstatement within financial statements. It also provides time-effective procedures for gathering audit evidence to support various key financial statement assertions. These procedures are important to auditors because they are an efficient tool for assessing audit risk, gathering audit evidence, evaluating audit results, and measuring and evaluating performance.

The course then looks at the qualitative aspects of the information conveyed in financial statements. While quantitative data provides a great deal of information, users of financial statements must understand the qualitative aspects and limitations of the data that they plan to use or rely on. The course helps users become aware of some of the significant qualitative considerations in using financial data.

Course Details:
Price:  $48.00
Field of Study:  Auditing
Prerequisites:  Basic knowledge of financial statement auditing techniques
Level:  Intermediate
CTEC course number:  None
Course was last updated on:  09/13/2005
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Library:
Accounting and Audit

Technical Requirements:
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Credit Available For: Units
CPE 4.00 CPE
Enrolled Agent (Accepted by the IRS) 4.00 CPE
National Registry Interactive 4.00 CPE
National Registry New Standards 4.00 CPE
QAS 4.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.