CeriFi CPEdge

CeriFi CPEdge

Course Detail

Best Practices for Effective & Efficient Auditing: Evaluating and Concluding  

CATEGORY: Accounting & Auditing
COURSE ID: W717T, VERSION 1.00
(21)
  Webinar
2 CPE Credits
Level: Intermediate
Best Practices for Effective & Efficient Auditing is a four-part series developed to help experienced auditors strengthen engagement quality while improving efficiency. Each session may be taken independently or as part of the full series.
 
Evaluating and Concluding focuses on the final and most judgment-intensive phase of the audit: stepping back from completed procedures to assess whether the evidence obtained supports the conclusions reached. Performing procedures is only part of the process. Engagement quality ultimately depends on how well results are evaluated, documented, and reviewed before the report is issued.
 
This session emphasizes forming defensible conclusions, identifying and addressing engagement deficiencies, and ensuring the audit file clearly supports the opinion.  Participants will examine practical approaches to final analytical procedures, concluding procedures, supervision, and documentation in alignment with current auditing standards, including SAS Nos. 134-149.
 
Major topics covered in this session include:
  • Evaluating audit evidence considering assessed risks and planned responses
  • Determining whether sufficient appropriate audit evidence has been obtained
  • Performing and documenting concluding procedures
  • Identifying and resolving engagement deficiencies before report issuance
  • Conducting effective supervision and final workpaper review
  • Finalizing the engagement file to support the audit opinion
Who should attend: Senior audit professionals responsible for supervising engagements, reviewing workpapers, and forming final audit conclusions.
 
Instructor: Christopher K. Martin, CPA
Instructor assignments are fluid and subject to change.
 

Included with subscription(s):

Add to Cart
/

Accreditation Information

Learning objectives

Course outline

Requirements

Additional Compliance Information