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Applying the Risk Assessment Standards to Ensure a Quality Audit
LACPA Member Price:
$109.25 Course Name:
CPE Self Study 2018 Regular price:
$139.00 Product Number #:
164780 Availability:
Online Access 1 Year
The purpose of this CPE course is to teach auditors on how to utilize a risk- based approach within their engagements to enhance audit quality. Auditors continue to struggle with effective and efficient execution of the Risk Assessment Standards. Common deficiencies include an over-reliance on checklists and inadequate documentation of audit risk assessment, including linkage of audit procedures to the risks they are designed to address. The AICPA Peer Review team continues to see common audit deficiencies relating to risk assessment.
Learning Objectives
Recall key concepts in the risk assessment standards, including various requirements
Recognize how to implement the standards in practice