Auditing: Beyond the Basics

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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