Auditing: Beyond the Basics
Description: This course is designed to assist auditors in becoming more efficient when applying procedures - a "must" course for all levels of staff.
Topics covered include:
Delive method: Live presentation.
Learning objectives: To enable participants to apply the performance standards of generally accepted auditing standards in an efficient manner.
Program level: Minimum to overview.
Experience/prerequisite: Minimum to intermediate level of auditing experience.
Who should attend: Partners and managers responsivle for planning and supervision of engagements, audit staff memebers who conduct engagements, and persons in industry and government responsible for internal audits.
Advance preperation: None
Recommended CPE credit: 8 hours
Acronym: ABTB
- Professional judgement and due care
- Inquiry, inspection and observation
- Confirmation and audit sampling
- Designing and using substantive analytical procedures
- Internal constrols - should I plan to test, and if so, when?
- Sufficienc and appropriateness
- A few offs and ends