Using the Work of Specialists
Description
The use of specialists in an audit can be likened to gemstones – they have the potential to be extremely valuable assets to an auditor, but just like any precious metal, they must be thoroughly evaluated to determine if their work can be used as audit evidence! In this gem of a CPE-eligible (1.0 CPE) eLearning course, we explore the types of specialists (auditor and management) used in an audit, and the related requirements for using each type, including how to assess the specialist and their work, and communicating with the specialist.
This course covers the following U.S. GAAS and PCAOB standards: AU-C 620, AU-C 500A, AS 1105, and AS 1210.
Topics covered include:
- Overview and introduction to the types of specialists used in an audit
- Requirements for auditor engaged specialists
- Requirements for management's specialists
This CPE course focusing on using the work of specialists in an audit engagement is a must for any auditor who audits financial statements under either U.S. GAAS or PCAOB requirements. It is easy to understand, full of practical examples, and engaging! Start your learning journey today and get up to speed on the requirements for specialists in the audit.
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Learning Objectives
 By the end of this course, you should be able to:Â
- Recall the basic concepts of using specialists in an audit, including the purpose and characteristics of each type
- Recognize the related requirements for assessing specialists (and their work) used in an audit
Additional Information
| Last Updated | 03/01/2024 |
|---|---|
| CPE Credit | 1 |
| 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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