Internal Control and Risk Assessment: Key Factors in a Successful Audit
LACPA Member Price:
$109.85 Course Name:
CPE Self Study 2018 Regular price:
$169.00 Product Number #:
164222 Availability:
Online Access 1 Year
Under generally accepted auditing standards (GAAS), all auditors are required to follow a risk-based approach to auditing. The consideration of internal control is key to risk assessment and to the determination of overall audit approach. In this CPE course, learn the requirements in a financial statement audit for understanding internal control, assessing the design and implementation thereof, and evaluating and communicating internal control deficiencies.
Learning Objectives
Recall the professional requirements relating to internal control considerations in a financial statement audit, including their relationship to risk assessment
Recognize how to implement the requirements in practice