The Role of Internal Control in the Risk-Based Audit
Description
Objective
After attending this presentation you will be able to... Identify minimum understanding and documentation requirements if the auditor does not intend to rely on internal controls. Recognize internal controls of less-sophisticated, small-to-medium sized audit clients. Utilize identified internal controls for an efficient, risk-based approach to audits conducted in accordance with generally accepted auditing standards. Document your procedures and related conclusions
Attendee Information
Chris Harper, CPA
Required Knowledge
Basic working knowledge of the audit process.
Who Should Attend
CPAs in public practice and members in industry.
Event Level:Intermediate
Event Code:CHCHRBA4-65247
Fields of Study:CPE - Auditing
Other fields:
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.