When performing an audit, an auditor bases their opinion about whether the financial statements are free from material misstatement on a variety of tests on the underlying account balances and classes of transactions. Some balances, such as debt or cash, may be tested 100 percent, but more commonly the auditor will use sampling to test a subset of the population to obtain sufficient evidence to support the opinion. The auditor will also use sampling when testing control activities to conclude on the effectiveness of the controls. For other account balances and transactions, auditors may choose to perform analytical procedures as substantive tests instead of, or alongside, sampling techniques. It is important to properly design and perform analytical procedures to ensure an effective and efficient audit engagement. This course will provide detailed guidance and methods for performing these analytical techniques and explore the different sampling applications used in a financial statement/compliance audit.
Prior experience on private or public company audit engagements
Materials are generally available 3 days in advance of an event. Once you have downloaded the manual, we are unable to cancel your registration.
EEA40619
Registration is open through 06/18.
8:30am to 12:00pm (Check-In 8:00am)
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June 19, 2024
June 20, 2024
June 25, 2024