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SAS 110: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
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Author: Perry M. Henderson
Description:
This course examines SAS 110: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained, and its significant changes to existing auditing practice, which are geared towards being more responsive to findings of assessed risks of material misstatement at the financial statement level.
It outlines changes that affect the design and performance of audit procedures, such as substantive procedures and tests of the operating effectiveness of controls, as well as new documentation requirements for audits.
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Course Details:
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Price: $30.00
Field of Study: Auditing
Prerequisites: Basic knowledge of auditing procedures
Level: Overview
Advanced Preparation: None
Course was last updated on: 09/04/07
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Library:
Learning Center Core
Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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| Credit Available For: |
Units |
| CPE |
2.0 CPE |
| QAS |
2.0 CPE |
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Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.
Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.
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