Covers the development of tests of controls and substantive tests for financial instruments. ## View financial instruments on multiple dimensions. This CPE course will assist you in developing tests of controls and substantive tests for financial instruments with an emphasis on viewing financial instruments on multiple dimensions. You will examine how the differences in those dimensions affect financial reporting and review examples of control objectives, related controls, and illustrative tests of controls for financial instruments. This course also covers: - General auditing considerations - Internal controls related to financial instruments - Risk-based auditing - Valuation of financial instruments - Concluding and reporting