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Surgent's Using the Work of a Specialist and Internal Audit

 Currently available
 
2.0
26 / S-60044
Registration is Open
Member Price
$89.00 Regular Registration
Your Price
$93.00 Regular Registration
Designed For:

Accountants who have a basic level of audit experience

Prerequisite:

None

During the audit of the financial statements, an auditor will obtain evidence from many sources to support the account balances, transactions, and events that occurred during the period, as well as the financial statement disclosures. This course discusses the use of management's specialists, the auditor's specialists, inventory counting services, pricing services and internal audit. (Please Note: This module is part of Surgent's Audit Skills Training: Level 5.)

Delivery Method: On-Demand Webcast
CPE Credit: Auditing
Program Level: Basic

This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by Surgent McCoy.

Objectives

  • Identify the different types of specialists that can be used in a financial statement audit.
  • Describe the role that internal audit can play in a financial statement audit.
  • Identify the different roles that management specialists play and understand how auditors evaluate evidence obtained.
  • Identify the procedures the communications between an auditor and an auditor’s specialist , the division of responsibility and the work to be performed by the auditor on information obtained.
  • Describe the role that a pricing service can plan in a financial statement audit and how the auditor should test the information.

Advanced Preparation

None

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.