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ADDRESS: 901 Dulaney Valley Road, Suite 800
Towson, MD 21204
PHONE: 888-481-3500
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Auditing Bits in Bytes – Segment 1: Pre-Engagement Activities – What to Consider Before the Audit Even StartsCOURSE ID: ABB1
DESCRIPTION

Get a practical break-down of “Real World” best practices applied in highly successful audits. Attempting to perform an effective and efficient audit can be intimidating and confusing, for new and experienced auditors alike. This series of eight individual segments will provide valuable tips and techniques from an experienced auditor that are needed to successfully design and perform financial statement audits in “real-life” circumstances. Extensive illustrative examples and exercises will be used to reinforce a practical understanding of the most critical principles and standards that support a high-quality, insightful, and profitable engagement. (1-2 CPE huors)

DESIGNED FOR: Public accountants interested in increasing the quality and profitability of audit engagementsFIELD OF STUDY: AuditingLEVEL: BasicPREREQUISITES: NoneCOURSE PRODUCER: Business Learning InstituteCREDITS: 2.0OBJECTIVES:
  • Describe the important judgment calls that are made before the audit engagement even begins
  • Explain the impact of engagement acceptance and continuance decisions and activities on the rest of the audit process
  • Apply professional judgment early in the audit to establish the foundation for a high quality and profitable engagement
HIGHLIGHTS:

* Engagement Acceptance/Continuance Decisions – Documentation requirements and relating key information to audit risk
* Independence & Objectivity – Identifying threats and implementing appropriate safeguards to mitigate or eliminate them to comply with current professional and regulatory standards
* Establishing an Understanding with the Client – What is important to communicate to clients and why, including scope of both non-attest and attest services and differing responsibilities of client management and accountants
* Group Audits – Clarifying roles and responsibilities of group and component auditors in audits of group financial statements
* Initial Audits – Special considerations as a successor auditor and in first-time audit situations
* Extensive illustrative examples and exercises will be used to reinforce a practical understanding of the most critical principles and standards that support a high-quality, * insightful, and profitable engagement

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Business Learning Institute - Course Catalog
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