Research Tools (On-Demand)

Description

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 Codification® (ASC). Understanding the structure and built-in tools contained in FASB ASC will help you accomplish your research efficiently.

Learning Objectives
  • Recall the history and structure of FASB ASC.
  • Identify the steps to effectively and efficiently research accounting issues, using FASB ASC, for the preparation and fair presentation of financial statements in accordance with generally accepted accounting principles (GAAP).
  • Identify the sources of generally accepted auditing standards (GAAS).
    Assess research issues and demonstrate mastery through commonly encountered research situations.
Provider
AICPA - Durham
Course Level
Intermediate
CPE Field of Study
Auditing
1
Who Should Attend
Experienced Staff
New In-Charge
Prerequisites

None.

Advanced Preparation

None.

Register Now
When
Available 24/7
Location
Online
Total CPE Credits
1
Format
On-Demand

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$79.00

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$99.00
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Research Tools (On-Demand)


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