CPE & Event Catalog

Five attributes of an audit finding. Improve finding's presentation. Techniques for a finding's results. Techniques to develop recommendations.

Advanced strategies for managing IRS audits and appeals.

Fixed asset classification. Capital budgeting fixed assets. Fixed asset recognition. Asset retirement obligations. Fixed asset depreciation. Fixed asset disclosures. Fixed asset record keeping. Fixed asset audit procedures.

Fraud focus case: FTX. The company. The fraud. Nature of fraud. The collapse. Arrest. Bankruptcy and investigation. The auditors. Fallout.

Forensic analytics. Forensic analytics steps. Excel data importing and scrubbing. Excel forensic analysis techniques. Supplier-specific analytics.

Internal control over financial reporting. Risk factors. Regulatory guidance. Best practices for risk factors. Internal control over financial reporting. Executive compensation. Corporate governance disclosures.

Fraud audit techniques using Excel. Excel arrays. Excel text functions. Benford's law.

Introduction to fraud. Who commits fraud and why. Fraud prevention: pressures and rationalizations. Fraud prevention: opportunities. Fraud detection. Fraud investigation and audit. Review of auditor's responsibility with respect to fraud.

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.