Surgent's Evaluating Sufficiency and Appropriateness of Audit Evidence

Available Anytime

Location: Online

2Credits

Accounting and Auditing

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$119.00 Regular Price

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Product Code: SU24-A5S1-SSWC

Level: Basic

Vendor: Surgent

Field of Study: Auditing

Overview:

During a financial statement audit the auditor obtains an understanding of the entity and its environment (including its internal control), performs a risk assessment and from that work designs substantive procedures that will be responsive to the level of risk assessed. At the end of the audit, the auditor assesses the sufficiency and appropriateness of the audit evidence obtained to ensure that he/she has considered everything necessary to provide an opinion on the financial statements. This module addresses the characteristics of audit evidence and how the auditor evaluates the sufficiency and appropriateness of the evidence throughout the audit. (Please Note: This module is part of Surgent's Audit Skills Training: Level 5.)

Objectives:

Describe the characteristics of audit evidence
Discuss the sources of evidence
Evaluate the sufficiency and appropriateness of evidence obtained from tests of controls
Evaluate the sufficiency and appropriateness of evidence obtained during the audit

Major Topics:

SAS 142, Audit Evidence (recently issued)
Relevance and reliability of audit evidence
Sources of evidence
Audit procedures
Evaluation of tests of controls
Evaluation of sufficiency and appropriateness of evidence

Designed For:

Accountants new to the profession or new to auditing

Prerequisite:

None

Additional Info:

You will receive an email from info@surgent.com with instructions on how to log onto your course shortly. If you do not receive the email within the hour, please check your spam filter.

For technical support, registration questions or other customer service-related inquiries, please call (800) 778-7436 or email info@surgent.com. Phones are staffed from 8:30 a.m. to 5:00 p.m. Eastern Time, Monday through Thursday, and 8:30 a.m. to 4:00 p.m. Eastern Time on Friday.