CPE & Event Catalog

Explain the expectation gap with financial statement users regarding the auditor's responsibilities for preventing and detecting fraud. Fraud inquiries and engagement team discussion points. Identifying and responding to fraud risk on an audit. Testing journal entries and other tests for management override. Required fraud and noncompliance communications by various auditing.

Audit strategies. Auditing cash. Auditing accounts receivable. Auditing inventories. Auditing investments. Auditing fixed assets. Auditing goodwill and intangibles. Auditing accounts payable and accrued expenses. Auditing income taxes. Auditing revenues. Auditing payroll and operating expenses.

Rules regarding allowable costs. Cost principles for federal grants. General cost principles. Allowable costs. Reasonable and necessary costs. Allocability. Allocable costs. Shared organizational costs. Consistent treatment.

The state of the standards. Accounting and auditing standards in the United States. Reporting on the going concern assumption for compilations and reviews.

Governmental going concern issues. Risk assessment procedures. Auditor's issues. Communication issues. Auditor best practices.

Group audits.

Proven tips and techniques for ensuring your firm has the capacity to grow and expand.

Key terminology. Characteristics of audit sampling. The audit sampling process. Audit sampling in tests of controls. Sampling for substantive tests of details. Monetary unit sampling. Classical variables sampling.

The experienced auditor standard. Types of working papers. Organization of working papers. Final file. Auditor legal liability issues. Confidentiality issues. Ownership of working papers.

The reasons of plaintiffs. Common law liability. Statutory law liability. Criminal liability for auditors. Auditor risk mitigation.

Considerations when selecting a data analytics procedure. Use of visualization techniques. Data access concerns. Conducting a data analytics procedure.

IT auditing. Audit process. Auditing it governance. Auditing entity-level controls. Auditing cybersecurity programs. Auditing data centers. Auditing networking devices. Auditing windows servers. Auditing web servers and web applications. Auditing databases. IT auditing efficiency.

Better compliance with requirements contained in SAS Nos. 134-145.

The nature of benefits and compensation. The need for benefit and compensation plans. Compensation structures. Pay administration. Benefits administration. Payroll administration.

Auditing cash. The bank reconciliation and proof of cash.

Auditing equity. Accounting for equity.

Auditing fixed assets. Auditing intangible assets. Auditing depreciation. Planning the fixed asset audit.

The focus of a human resources audit. Gather pertinent information. Training activates. Compensations and benefits. Employee development. Human resources systems. Human resources facilities and equipment. Conduct surveys. Summarize headcount and expenses. Issue recommendations.

Auditing Inventory. Inventory Fraud. Accidental Errors. Conduct Analytical Procedures. Mixed Systems. The Physical Inventory Count. Lower of Cost or Market Rule. Inventory Cost Layering.

Auditing liabilities. Accounting for liabilities.