Evaluating Audit Results

Description

While identifying risk and performing audit procedures are important parts of an audit, evaluating the results of those procedures are just as important. If audit results aren’t evaluated, then an audit opinion cannot be issued! This CPE eligible course gives you the knowledge about what it takes to evaluate audit results in a financial statement audit and covers the following PCAOB and U.S. GAAS standards:

  • AS 2810, Evaluating Audit Results
  • AS 1215, Audit Documentation
  • AU-C Section 330, Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
  • AU-C Section 450, Evaluation of Misstatements Identified during the Audit
  • It's important for an auditor to consider all audit evidence obtained and whether it’s sufficient and appropriate to support the audit opinion. It’s also important to know how to handle any identified misstatements discovered in your audit procedures, and the extent of required documentation.

    This eLearning course (1.0 CPE) discusses what an auditor must perform and consider when evaluating the results of an audit, including important information on misstatements, audit evidence and documentation. It is easy to understand and full of examples. Therefore, it is truly a must for any auditor!

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    Learning Objective

    By the end of this course, you should be able to:

    • Identify the various auditor requirements for evaluating audit results, including the evaluation of audit evidence and the treatment of identified misstatements

    Additional Information

    Last Updated 02/01/2025
    CPE Credit 1.0
    Field of StudyAuditing
    Instructional Delivery MethodQAS Self Study
    Knowledge LevelOverview
    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

    eLearning
    ID: E-VZOGP1

    1h 00m

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