CE/CPE Course Information

Auditing from 30,000 Feet

CPE Credits: 2
Subject Area: Accounting and Auditing
Field of Study: Auditing
Program Level: Overview
Delivery Method: QAS Self-Study
Lesson Version: 2-1
Publication/Revision Date: August 26, 2024
Prerequisites/Advanced Preparation: None
Written By: William A. Hillison, Ph.D., CPA, CMA

Learning Objectives	After completing this course, you will be able to Determine the objectives of an audit Identify the organizations that establish auditing standards Perform audits in accordance with the basic ethical requirements of auditors Recognize the key management assertions Distinguish among alternatives when planning an audit Identify the types of procedures auditors use to mitigate risk Answer technical questions on the components of audit reports
Course Topics	Purpose of Auditing Who Sets Auditing Standards? The What and Why of Ethics Management’s Assertions Planning the Audit Nature of Audit Evidence The Auditor’s Report

Learning
Objectives

After completing this course, you will be able to

Determine the objectives of an audit
Identify the organizations that establish auditing standards
Perform audits in accordance with the basic ethical requirements of auditors
Recognize the key management assertions
Distinguish among alternatives when planning an audit
Identify the types of procedures auditors use to mitigate risk
Answer technical questions on the components of audit reports

Course Topics

Purpose of Auditing
Who Sets Auditing Standards?
The What and Why of Ethics
Management’s Assertions
Planning the Audit
Nature of Audit Evidence
The Auditor’s Report

This QAS self-study course consists of an Audiovisual presentation, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 10 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

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