View More Self-Study Courses

Practical Approaches to Substantive Procedures During Audit: Testing, Samples, Analytics (Currently Unavailable)

CPE Credit:

2 hours for CPAs

This course explains how to apply substantive procedures during an audit to effectively consider risk. It also offers practical suggestions to link the extent of your substantive procedures to effective analytical review.

Publication Date: March 2016

Designed For
Practitioners involved in audits.

Topics Covered

Audit risk
Risk assessment
Substantive procedures
Data extraction
Analytical review
Computer assisted audit tool

Learning Objectives

Identify substantive procedures to reduce audit risk
Recognize specific procedures to efficiently manage risk during audit engagements
Describe substantive audit procedures related to specific audit assertions
Identify how data extraction can assist in performing audit procedures

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Auditing (2 hours)

Program Prerequisites
None

Advance Preparation
None

View More Self-Study Courses