The objective of this course is to review the latest developments affecting audit engagements. Part of planning an audit involves consideration of the business and economic environment in which the client operates. Thus, auditors need to be aware of the various types of fraud that clients and employees may be committing, especially in light of myriad lawsuits against auditors and accountants. The course focuses on reviewing and recalling rules related to auditing standards including new developments related to those standards.
Field of Study: Auditing
Level of Knowledge: Overview
Prerequisite: General understanding of auditing standards
Advanced Preparation: None
Recommended CPE hours: 6
Course Qualification: Qualifies for National Registry of CPE Sponsors QAS Self-Study credit
CPE Sponsor Information: NASBA Registry Sponsor Number: 138298