Auditor Responsibilities (On-Demand)

Description

The experienced or in-charge auditor position is critical to the audit engagement and provides many challenges and opportunities. This module takes a look at these challenges and opportunities and revisits a few general concepts, including materiality and audit risk, in greater depth. Further, this module looks at many facets of controls—gathering evidence, testing, timing, identifying gaps, assessing deficiencies and substantive procedures, including design, follow-up, and tests of details. This module concludes by discussing the general review of the working papers and summarizing the audit.

Learning Objectives
  • Identify the various responsibilities of the in-charge auditor, including responsibilities for materiality, risk assessment, and audit strategy.
  • Identify the considerations regarding testing controls, including gathering evidence of effectiveness, assessing deficiencies, and communicating findings.
  • Identify the considerations for designing and performing substantive procedures, including substantive analytical procedures and substantive tests of details.
Major Topics
  • Materiality
  • Risk assessment
  • Audit strategy
  • Control testing
  • Deficiencies
  • Substantive testing
Provider
AICPA - Durham
Course Level
Intermediate
CPE Field of Study
Auditing
3.5
Who Should Attend
Experienced staff
New in-charge auditors
Prerequisites

None.

Advanced Preparation

None.

Register Now
When
Available 24/7
Location
Online
Total CPE Credits
3.5
Format
On-Demand

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Auditor Responsibilities (On-Demand)


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