Description
This course focuses on the auditor’s role in reviewing accounting estimates. It covers key audit procedures, including testing management’s methods and assumptions, evaluating data, and identifying risks. Challenges like incomplete information and complex models are addressed, with examples of effective audit strategies and communication practices.
Learning Objectives
Upon completion of this course, you will be able to:
• Identify the auditor’s responsibilities in evaluating accounting estimates
• Select appropriate audit procedures for testing the accuracy of accounting estimates
• Recognize common challenges auditors face when testing complex estimates
• Differentiate between effective and ineffective audit strategies for assessing accounting estimates
To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate.
A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course
Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/