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Author: Perry M. Henderson, CPA, MPA
Description:
Audit sampling has received renewed attention recently, as auditors seek to gather evidence in a systematic and efficient fashion to support their opinions. SAS 111 provides the professional requirements for planning, designing and evaluating audit samples. It introduces several primarily technical changes to previous standards.
The AICPA also released a new edition of its Audit Guide entitled Audit Sampling, in an effort to provide practical guidance in this area, such as on the use of statistical and nonstatistical sampling. This new guide is significantly different from previous editions and has been revised to conform to the requirements of the "risk assessment standards."
This course summarizes the professional requirements of SAS 111 and gives an overview of the new edition of the Audit Guide.
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Course Details:
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Price: $32.00
Field of Study: Auditing
Prerequisites: Basic knowledge of accounting and auditing standards
Level: Overview
Advanced Preparation: None
CTEC course number: 1075-CE-5656
Course was last updated on: 07/08/09
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Library:
Learning Center Core
Accounting and Audit
Technical Requirements:
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| Credit Available For: |
Units |
| CPE |
2.0 CPE |
| QAS |
2.0 CPE |
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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.
CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.
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