CPE Credit Hours: 10
Field of Study: Auditing
Publication date: February 2022
The auditor uses four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present impartially. Every audit requires planning, which occurs during the first of the four audit phases.
This course will review the audit planning process. It will discuss the importance of evaluating materiality and risk, which will impact the auditor’s planned audit evidence. It will also describe how to develop a preliminary judgment about materiality, and consider the most appropriate risks for each engagement. Finally, this course will review the eight steps involved in creating the audit plan.
This is a self-study CPE course.
Program level: Intermediate
Prerequisites: None
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase
