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Auditing Common Investments (Audit Skills Training - Level 3) (A3M5)

  • Customer Rating
    Not Yet Rated
  • Field of Study
    Auditing
  • Level
    Intermediate
  • Credits
    3
  • Qualifies for

    CPE

Overview

Many small- and mid-size entities hold less complex investments, including 'plain vanilla' derivatives (such as interest rate swaps). This module will provide an overview for evaluating the proper recognition, measurement and disclosure of common investments types.

Major Topics:

  • Overview of common investment types
  • Typical audit risks and related audit procedures
  • Investments in other entities
  • Understanding common 'plain vanilla' derivatives, like interest rate swaps
  • Fair value disclosure, including applying the fair value hierarchy

Learning Objectives

  • Explain typical audit risks associated with auditing common investments
  • Discuss how to tailor the audit plan to assessed risks of material misstatement
  • Describe accounting for common derivatives
  • Explain fair value presentation and disclosure requirements

Who should take this course:

Designed for:

Accountants responsible for accounting for or auditing less complex investments, including 'plain vanilla' derivatives

Prerequisite:

Familiarity with SASs and FASBs

Advanced Preparation:

None

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