Courses

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

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Member Price: $89.00 Non-Member Price: $119.00

Developer:: SURGENT MCCOY SELF-STUDY CPE, LLC
CPE Credits:: Auditing: 2.00
Fields of Study:: Auditing
Level:: Basic

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.)

Objective

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

Highlights

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

Designed For

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

Prerequisite

None

Advanced Preparation

None