Surgent's Using the Work of a Specialist and Internal Audit
Available Until
Self-study
2.00 Credits
Member Price $89.00
Non-Member Price $119.00
Overview
During the audit of the financial statements, an auditor will obtain evidence from many sources to support the account balances, transactions, and events that occurred during the period, as well as the financial statement disclosures. This course discusses the use of management’s specialists, the auditor’s specialists, inventory counting services, pricing services and internal audit. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.)
Highlights
Coming soon!
Prerequisites
None
Designed For
Accountants who have a basic level of audit experience
Objectives
- Identify the different types of specialists that can be used in a financial statement audit.
- Describe the role that internal audit can play in a financial statement audit.
- Identify the different roles that management specialists play and understand how auditors evaluate evidence obtained.
- Identify the procedures the communications between an auditor and an auditor’s specialist , the division of responsibility and the work to be performed by the auditor on information obtained.
- Describe the role that a pricing service can plan in a financial statement audit and how the auditor should test the information.
Preparation
None
Notice
This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by Surgent Professional Education. The course expires one year from the purchase date. Format = text only download.
Non-Member Price $119.00
Member Price $89.00