by Jeremy Rigsbey | Jan 19, 2026
The introduction of the Sarbanes-Oxley (SOX) Act law fueled rapid growth in the organizational im-portance of internal control systems. Appropriate interpretation and implementation of the inter-nal control framework are vital for every organization. This course...
by Jeremy Rigsbey | Jan 19, 2026
Every audit requires planning. Audit planning requires evaluating materiality and risk. Both materiality and risk evaluation require judgement from the auditor because both concepts directly impact the auditor’s planned audit evidence. Materiality is important...
by Jeremy Rigsbey | Oct 18, 2025
In every audit, the auditor is required to specifically assess the risk of material misstatement of the financial statements due to fraud. Fraud auditing is a course that examines the types of fraud considered by auditors when auditing financial statements: fraudulent...
by Jeremy Rigsbey | Oct 18, 2025
Auditing and assurance services are important services provided by CPAs. Auditing and Other Assurance Services is a course that will describe auditing and assurance services. This course will identify the different types of audits and the different types of assurance...
by Jeremy Rigsbey | Oct 18, 2025
The auditor uses four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Audit...
