Audit Planning and Materiality
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Description
Behind every successful audit is a well-designed planning process. So, what are the key elements of planning that produce an effective audit? Find out the formula for a successful “audit method” in this audit planning CPE eLearning course (1.0 CPE). This course details the planning requirements under the auditing standards and explains the role of materiality in planning an audit, including how audit risk and materiality impact the nature, timing, and extent of procedures performed during the audit. Materiality requirements under the auditing standards are also discussed.
During planning, the auditor sets the scope, timing, and direction of the audit. The success of this stage impacts the effectiveness of the entire audit. It’s important to complete all required activities in the planning phase to make sure that our audit team appropriately identifies, assesses, and responds to risks.
After all, we need to ensure our procedures result in our ability to issue an audit opinion!
This course covers AU-C Sections 300 and AU-C Sections 320 and AS 2102 and AS 2105. Topics covered include:
- Planning the audit
- Materiality in planning the audit
Are you ready? Grab your supplies and join us in the audit laboratory for this audit planning CPE course!
Interested in group discounts for your team? Contact us to learn more.
This course is included in the following collections:
Learning Objectives
By the end of this course, you should be able to:
- Identify the components of the audit planning process
- Recall the purpose of materiality in the audit planning process
Additional Information
| Last Updated | 08/01/2025 |
|---|---|
| CPE Credit | 1.0 |
| Field of Study | Auditing |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Overview |
| Prerequisites | None |
| Advanced Preparation | None |
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
$120
1h 00m
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