AU-C Section 315 requires the auditor to gain an understanding of the entity and its environment and the entity's internal controls in order to design appropriate audit procedures. This course will review the key requirements of COSO which is one of the most widely used internal control frameworks. We'll also review the limitations of internal controls. Additionally, this course will introduce the risk assessment process and the various audit procedures to evaluate controls and to determine whether to test the operating effectiveness of controls.
None
Materials are generally available 3 days in advance of an event. Once you have downloaded the manual, we are unable to cancel your registration.
5905763
Registration is open through 06/08.
12:00pm to 2:00pm
Add to Calendar
June 5, 2024
