Surgent's A Guide to Auditing Common Investments - On-Demand Webcast

Course Details

Date

Thursday, June 1, 2023 – Tuesday, April 30, 2024

Field of Study

Auditing (Governmental)

Course Number

SU0454

CPE Credit

2.0 hours CPE credit

Level of Knowledge

Basic

Vendor

Surgent McCoy CPE, LLC

Prerequisites

None

Description

Many small- and mid-size entities hold fewer complex investments including alternative investments. This module will provide an overview for evaluating the proper recognition, measurement, and disclosure of common investment types as well as how to audit them. Derivatives and other more complex investments will be discussed in another module. (Please Note: This module is part of Surgent's Audit Skills Training: Level 2.)

Highlights

  • Overview of common investment types
  • Typical audit risks and related audit procedures
  • Alternative Investments
  • Fair value disclosure, including applying the fair value hierarchy

Objectives

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

Designed For

Accountants responsible for accounting for or auditing fewer complex investments, including alternative investments.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

$89.00
Non-Member Fee

Applicable if you are not a HSCPA member.

$139.00
Your Price $139.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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