Audit Staff Essentials - Experienced In-Charge or Senior: Auditing Deferred Income Taxes
Valid for one year from purchase date
Self-study - On-Demand
1.5 CPE (1.5 technical)
Course code: 26SI-0019
View pricing
If your organization is exempt
from sales tax, call us at 952-831-2707 to complete your purchase.
Add to cart
Deferred income taxes can be difficult because client estimates and management assumptions are involved. You will prepare to tackle these challenges by learning how to plan and perform test work surrounding:
- Deferred income taxes
- Tax provisions
- Valuation allowances
You will also apply an auditing lens to this technical knowledge to examine how this topic applies to your role as an auditor. This will involve consideration of topics including:
- Auditing accounting estimates
- Disclosure
- Documentation
Major subjects
-
FASB ASC 740.
-
Tax and financial accounting differences.
-
Measurement of deferred tax assets and liabilities.
-
Auditing considerations.
Learning objectives
-
Identify the objectives and scope of FASB Accounting Standards Codification (ASC) 740, Income Taxes.
-
Determine key considerations regarding temporary differences between the tax basis of an asset or liability and the reported amount.
-
Apply the requirements for measuring deferred tax assets and liabilities under FASB ASC 740.
-
Identify the auditing considerations regarding FASB ASC 740.
Who should take this program?
- In charge and experienced audit staff with more than two to three years of audit experience.
Pricing
|
Standard Member Fee |
$115.00
|
 Standard Nonmember Fee |
$145.00
|
MNCPA members save $30.00. Become a member.
Our records indicate
you are a
nonmember.
If you register, you will be charged
$145.00
(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
Area
of study
Accounting & audit
Field(s)
of study
Accounting - Technical (0.5)
Auditing - Technical (1.0)
Level
Intermediate
Format
Self-study - On-Demand
Sponsor
NASBA ID#: 112891
Prerequisites
Prereq.
2-3 years of audit experience
Advance
prep
None
Search CPE catalog
