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Self-Study

Surgent's Using the Work of a Specialist and Internal Audit

Valid for one year from purchase date
Self-study - On-Demand
2 CPE (2 technical)

Course code: 24SS-0043
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If your organization is exempt from sales tax, call us at 952-831-2707 to complete your purchase.

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During the audit of the financial statements, an auditor will obtain evidence from many sources to support the account balances, transactions, and events that occurred during the period, as well as the financial statement disclosures. This course discusses the use of management's specialists, the auditor's specialists, inventory counting services, pricing services and internal audit. (Please Note: This module is part of Surgent's Audit Skills Training: Level 5.)

Major subjects

  • Using the work of management's specialist
  • Using the work of the auditor's specialist
  • Using the work of internal audit
  • Using the work of a pricing service

Learning objectives

  • Identify the different types of specialists that can be used in a financial statement audit.
  • Describe the role that internal audit can play in a financial statement audit.
  • Identify the different roles that management specialists play and understand how auditors evaluate evidence obtained.
  • Identify the procedures the communications between an auditor and an auditor's specialist , the division of responsibility and the work to be performed by the auditor on information obtained.
  • Describe the role that a pricing service can plan in a financial statement audit and how the auditor should test the information.

Who should take this program?

  • Accountants who have a basic level of audit experience

Pricing

Standard Member Fee $89.00
checkmark Standard Nonmember Fee $89.00
Our records indicate you are a nonmember. If you register, you will be charged $89.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

If your organization is exempt from sales tax, call us at 952-831-2707 to complete your purchase.

Add to cart

More program information

Area
of study
Accounting & audit
Field(s)
of study
Auditing - Technical (2.0)
Level Basic
Format Self-study - On-Demand
Sponsor Surgent
NASBA ID#: 103212
Prerequisites Prereq. None
Advance
prep
None

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