Field Work and Reporting Standards for Professional Audits
SKU: CPE-07-177
Credit Hours: 3
Level: Intermediate
Category: Auditing
Program Prerequisites: Basic understanding of the auditing process.
Delivery Method: PDF
Instructor: Andrew Clark, EA.
Course Description:
This course will identify the general planning requirements for an audit that must comply with all of the applicable requirements for a review of financial statements conducted in accordance with GAGAS. It will also describe what must be included and what must be excluded from an audit report.
This course will cover the following topics:
- Identify the general planning requirements for an audit that must comply with all of the applicable requirements for a review of financial statements conducted in accordance with GAGAS.
- Recognize the five components of internal control.
- Identify conditions that indicate a heightened risk of fraud.