Course Information

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SAS 110: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
Author: Perry M. Henderson

Description:
This course examines SAS 110: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained, and its significant changes to existing auditing practice, which are geared towards being more responsive to findings of assessed risks of material misstatement at the financial statement level.

It outlines changes that affect the design and performance of audit procedures, such as substantive procedures and tests of the operating effectiveness of controls, as well as new documentation requirements for audits.

Course Details:
Price:  $30.00
Field of Study:  Auditing
Prerequisites:  Basic knowledge of auditing procedures
Level:  Overview
Course was last updated on:  09/04/2007
Library:
Learning Center Core
Accounting and Audit

Technical Requirements:
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Credit Available For: Units
CPE 2.00 CPE
QAS 2.00 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.