Level 3 of Audit Staff Essentials: Designed to deepen knowledge into investments, intangibles, goodwill, and other complex areas — the key to become a successful and well-rounded audit staff member.
Learning Objectives
Identify and perform the core responsibilities of the in-charge auditor, including materiality, risk assessment, and audit strategy.;Effectively test controls, including gathering evidence of effectiveness, assessing deficiencies, and communicating findings.;Design and perform substantive procedures, including substantive analytical procedures, and substantive tests of details.
Major Topics
Auditor responsibilities;Risk assessment;Engagement management and supervision ;Working paper review;Sampling and sampling substantive sampling as concepts ;Auditing contingent liabilities and going concern;Auditing investments;Auditing intangible assets and goodwill;Research tools
