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VSCPA Members
$79.00 Regular Registration
Non-members
$99.00 Regular Registration
Designed For:

Experienced staff
New in-charge auditors

From going concern and intangibles to impairment of goodwill, there has been a theme developing in recent course chapters. In this intermediate-level CPE course, these subjects become more complex.The risk to the auditor in these areas is not just in determining the proper audit procedure to apply, but rather is based on understanding the underlying area being audited. What makes these areas of greater risk is the complexity of the underlying accounting concepts and related required disclosures.

Auditors are tasked not only with obtaining evidence and being satisfied that the amounts are not materially misstated, but also with determining whether presentation and required disclosures are complete.In this CPE course, we will explore a brief overview of GAAP and FASB ASC and the mechanics of FASB Accounting Standards Codificationr (ASC). Understanding the structure and built-in tools contained in FASB ASC will help you accomplish your research efficiently.

Delivery Method: Self Study
CPE Credit: Auditing
Program Level: Intermediate

Related Events

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.