8 Credits
Surgent’s Accounting, Audit, and Attest Update for Practitioners with Small-Business Clients (SSAA873/24)
Specifically tailored for practitioners who not only perform audits but provide other attest and non-attest services to small and medium-sized businesses, this course is a comprehensive update covering recently issued accounting and SSARS standards, ...
4 Credits
Surgent’s Small-Business Accounting, Audit, and Attest Update (SSAA874/24)
Specifically tailored for practitioners who do not perform audits but provide other attest and non-attest services to small and medium-sized businesses, this course is a comprehensive update covering recently issued accounting, compilation, and revie...
1 Credit
Surgent’s Top 10 Technology Risks and Trends Every CPA Should Know (SSAA876/24)
The use of technology by businesses of all types, including CPA firms, has exploded in recent years, creating the need for proactive and robust cybersecurity risk management practices. This trend has created the need for a data-driven decision-making...
4 Credits
Surgent’s Technology Trends and Hot Topics Impacting the Accounting Profession (SSAA877/24)
Never have the benefits, and related risks, of utilizing new technology been greater for those in the accounting profession. From Artificial Intelligence (AI), Robotic Process Automation (RPA), and Audit Data Analytics (ADA) to cloud-based software s...
2 Credits
Surgent’s U.S. GAAP vs. IFRS – Rev Rec & Business Combinations (SSAA880/24)
This course provides an overview of the similarities and key differences between the revenue recognition and business combination standards issued by the FASB and IASB. While these standards are similar in many material respects, there are notable di...
4 Credits
Surgent’s Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment (SSAA881/24)
Professional standards are changing with the times and the desire of the AICPA to move the profession into a new era where use of data analytics and artificial intelligence will play a key role in an audit. We are seeing changes already as the AICPA ...
4 Credits
Surgent’s Understanding and Testing Control and Compliance in a Single Audit (SSAA882/24)
The control and compliance requirements for single audits differ from the requirements for GAAS audits. As a result, sometimes it's difficult to tell where the auditor's responsibilities start and stop in a single audit. This course is designed to he...
4 Credits
Surgent’s Understanding and Testing Control and Compliance in a Single Audit (SSAA883/24)
The control and compliance requirements for single audits differ from the requirements for GAAS audits. As a result, sometimes it's difficult to tell where the auditor's responsibilities start and stop in a single audit. This course is designed to he...
1 Credit
Surgent’s What in the FASB Were They Thinking! Not-for-Profits and Leases (SSAA884/24)
Not-for-profits enter into leases for many types of assets. This course is designed to help you understand the core components of not-for-profit lessee accounting under FASB ASC 842, Leases. You will learn the important definitions involved, the key ...
1 Credit
Surgent’s What in the GASB Were They Thinking! Governments and Leases (SSAA885/24)
Governments enter into leases for many types of assets. This course is designed to help you understand the core components of governmental lease accounting under GASB No. 87, Leases. You will learn the important definitions involved, the key decision...
1 Credit
Surgent’s Give Me a Little Credit: Understanding the Yellow Book CPE Requirements (SSAA886/24)
Auditors who plan, direct, or perform engagement procedures or reporting on Yellow Book engagements are required to develop and maintain their professional competence by complying with the Yellow Book CPE requirements. This course is designed to help...
2 Credits
Surgent’s The Yellow Book Performance and Reporting Requirements for a Financial Audit (SSAA888/24)
When auditors perform financial audits under the Yellow Book, they must apply nine areas of additional performance requirements and seven areas of additional reporting requirements. This course is designed to help you understand and effectively apply...
1 Credit
Surgent’s The Yellow Book Performance and Reporting Requirements for Attestation Engagements (SSAA889/24)
When auditors perform attestation engagements and reviews of financial statements under the Yellow Book, they must apply additional performance and reporting requirements. This course is designed to help you understand and effectively apply the Yello...
1 Credit
Surgent’s Fraud in Governments and Nonprofits (SSAA890/24)
The cost of fraud, dearly paid by governments and nonprofits, is too severe not to learn from. In this course, we will look back on real-world government and nonprofit frauds and derive useful controls to stop them.
2 Credits
Surgent’s Introduction to the Audit Process and Risk Assessment (SSAA700/24)
Financial statement auditors are engaged to provide reasonable assurance that financial statements are not materially misstated, whether due to fraud or error. Professional standards require auditors to obtain sufficient and appropriate evidence to s...
2 Credits
Surgent’s Fundamentals of Internal Controls (SSAA701/24)
Obtaining an understanding of the entity and its environment is critical part of assessing the risk of material misstatement. The auditor obtains an understanding of internal controls by evaluating the design and implementation of key controls over r...
2 Credits
Surgent’s Performing Preparation, Compilation, Review and Engagements (SSAA702/24)
CPA firms generally perform a significant number of preparation, compilation and review engagements under the Statements of Standards for Accounting and Review Services (SSARS). Compilations and reviews are performed as attest engagements where prepa...
2 Credits
Surgent’s A Practical Guide to Auditing Cash and Cash Equivalents (SSAA703/24)
Cash and cash equivalents tend to be one of the first areas assigned to new auditors since it tends to be straightforward with less complexity and risk as other areas. In addition, there is little subjectivity involved and persuasive audit evidence f...
2 Credits
Surgent’s Auditing Property, Plant, & Equipment (SSAA704/24)
Property, plant, and equipment is present, at least to some extent, in virtually all audit clients. Auditing the area can be straight forward but when an entity is building machinery or equipment, complexities arise. Property and equipment can also i...
2 Credits
Surgent’s Auditing Accounts Payable, Accrued Expenses and Debt (SSAA705/24)
This module will discuss the audit of accounts payable, accrued liabilities and typical debt arrangements found in nonpublic entities. Contingencies, income taxes and more complex debt arrangements are covered in other modules. The audit of liabiliti...
2 Credits
Surgent’s Audit Documentation Requirements (SSAA706/24)
Audit documentation provides evidence that the audit was planned and performed in accordance with generally accepted auditing standards (GAAS) as well as applicable legal and regulatory requirements. It also serves a number of other purposes such as ...
2 Credits
Surgent’s Auditing Accounts Receivable: An Overview (SSAA707/24)
Accounts receivable tends to carry higher risk of material misstatement due to the complexity and subjectivity involved with recognition, measure, and valuation. In addition, revenue recognition is presumed to be a significant fraud risk. This module...
2 Credits
Surgent’s Performing Inventory Observations (SSAA708/24)
Generally Accepted Auditing Standards (GAAS) states that if inventory is material to the financial statements, the auditor should generally obtain evidence regarding the existence and condition of inventory by attending the entity's physical inventor...
2 Credits
Surgent’s Essentials Of Audit Sampling (SSAA709/24)
When performing an audit, an auditor bases his/her opinion about whether the financial statements are free from material misstatement on a variety of tests on the underlying account balances and classes of transactions. Some balances, such as debt, m...
2 Credits
Surgent’s Fraud Risk Assessment Basics (SSAA710/24)
The financial statement auditor's overall objectives are to obtain reasonable assurance as to whether the financial statements are materially misstated due to fraud or error and to issue a report that includes an opinion. As noted in the independent ...