Available with CPE SelectOnline
# of CPE Credits
2
Description
AU-C Section 315 requires the auditor to gain an understanding of the entity and its environment and the entity’s internal controls in order to design appropriate audit procedures. This course will review the key requirements of COSO, which is one of the most widely used internal-control frameworks. We’ll also review the limitations of internal controls. Additionally, this course will introduce the risk-assessment process and the various audit procedures to evaluate controls and to determine whether to test the operating effectiveness of controls.
Event Level: Basic
Who Should Attend: New CPAs in Public Practice
Required Knowledge: None
Advanced Preparation: None
Vendor: Galasso Learning Solutions
Speaker: Melisa F. Galasso, CPA
Objective
* Describe the five components of COSO * Recall the limitations of internal controls
Credit Types
- Auditing: 2
- CPE Select
- Yellowbook
Registration Fees
| Registration | Type | Price |
|---|---|---|
| Rebroadcast - General - CPESelect (2 hours) | CPE Select | $0.00 |
| Rebroadcast - General - CPESelect (2 hours) | Members | $95.00 |
| Rebroadcast - General - CPESelect (2 hours) | Non Members | $120.00 |
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.