CPE Credit Hours: 16
Field of Study: Auditing
Publication date: March 2023
The objective of this course is to address the latest developments affecting 2022 and 2023 audit engagements. It focuses on recalling, recognizing, and identifying rules related to auditing standards, including new developments pertaining to those standards.
In this course, auditors will learn about auditing estimates, obtaining audit evidence, changes made to the auditor’s understanding of the entity and its environment, risk assessment procedures, using the work of specialists as audit evidence, changes to compliance audits, and more. These changes are found in newly issued SAS Nos. 142-148. The course also addresses new attestation standards found in SSAE Nos. 21-22.
This is a self-study CPE course.
Program level: Overview
Prerequisites: General understanding of auditing standards
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase
