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Self-Study

Surgent's A Guide to Auditing Common Investments

Valid for one year from purchase date
Self-study - On-Demand
2 CPE (2 technical)

Course code: 25SS-0008
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If your organization is exempt from sales tax, call us at 952-831-2707 to complete your purchase.

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Many small- and mid-size entities hold fewer complex investments including alternative investments. This module will provide an overview for evaluating the proper recognition, measurement, and disclosure of common investment types as well as how to audit them. Derivatives and other more complex investments will be discussed in another module. (Please Note: This module is part of Surgent's Audit Skills Training: Level 2.)

Major subjects

  • Overview of common investment types
  • Typical audit risks and related audit procedures
  • Alternative Investments
  • Fair value disclosure, including applying the fair value hierarchy

Learning objectives

  • Identify the proper accounting for common investments
  • Explain audit risks associated with auditing common investments
  • Discuss how to tailor the audit plan to assessed risks of material misstatement
  • Explain fair value and other presentation and disclosure requirements

Who should take this program?

  • Accountants responsible for accounting for or auditing fewer complex investments, including alternative investments.

Pricing

Standard Member Fee $89.00
checkmark Standard Nonmember Fee $89.00
Our records indicate you are a nonmember. If you register, you will be charged $89.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

If your organization is exempt from sales tax, call us at 952-831-2707 to complete your purchase.

Add to cart

More program information

Area
of study
Accounting & audit
Field(s)
of study
Auditing - Technical (2.0)
Level Basic
Format Self-study - On-Demand
Sponsor Surgent
NASBA ID#: 103212
Prerequisites Prereq. None
Advance
prep
None

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