23SS-0007: Surgent's Introduction to the Audit Process and Risk Assessment (Self-Study)
Valid for one year from purchase date
Self-study - On-Demand
2 CPE (2 technical)
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Financial statement auditors are engaged to provide reasonable assurance that financial statements are not materially misstated, whether due to fraud or error. Professional standards require auditors to obtain sufficient and appropriate evidence to support that opinion. It is critical for effective and efficient auditors to have a clear understanding of all the important elements and concepts related to a financial statement audit. (Please Note: This module is part of Surgent's Audit Skills Training: Level 1.)
Major subjects
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History of the financial statement audit
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Objective of a financial statement audit
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Audit Process and Linkage
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Management and the Auditor's Responsibilities
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Evaluating Audit Risk
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Risk Assessment Process
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Risk Assessment Procedures
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Documentation
Learning objective(s)
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Identify key elements of the audit process
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Communicate the importance of professional skepticism and professional judgment
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Identify and perform basic risk assessment procedures
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Identify the linkage between the risk assessment procedures, team meeting, risk assessment summary, audit plan and further audit procedures
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Discuss the documentation requirements of AU-C 230 and AU-C 315
Who should take this program?
Professionals new to auditing
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