Catalogue

Description

This course will be an overview of:

• Audit documentation and procedures, including planning and supervision, internal control, and substantive testing.
• Generally accepted auditing standards (GAAS).

After completing this course, the learner should be able to:

• Understand GAAS, including the main provisions associated with risk assessment.
• Define reasonable assurance.
• Define and identify the purpose of audit documentation Recognize specific GAAS, PCAOB, SSARS, SCQS, and ET requirements related to audit documentation.
• Define audit evidence and identify the characteristics of sufficient appropriate audit evidence.
• Define and recognize the relevant management assertions Identify the types of procedures used in an audit.
• Name the types of audit documentation and common workpaper requirements