This CPE course provides a general overview of the entire audit process, from start to finish.
In covering the overall process of an audit, the course will guide new staff from pre-engagement activities and client acceptance through concluding procedures. Along the way, the module touches on procedures and standards that guide the flow of the audit. In addition, the course covers steps related to planning, materiality, risk assessment, analytical procedures, internal controls, and walkthroughs. Details of individual steps are covered in other modules.