Surgent’s Maximizing Analytic Procedure Audit Evidence (Audit Skills Training – Level 4) (A4M6) (SSAA057/21)

By |2021-01-14T15:02:05-05:00June 30th, 2021||

Financial statement auditors need to be able to analyze financial results to not only enhance audit quality, but to also improve client service through being a better business advisor. Reading and interpreting financial information is a critical skill that this module will enhance.

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Surgent’s Responsibilities When Reviewing Workpapers (Audit Skills Training – Level 4) (A4M2) (SSAA053/21)

By |2021-01-14T15:58:11-05:00June 30th, 2021||

Audit documentation provides the principal support for an auditor's report. Therefore, it is critical for workpaper reviewers to perform quality control procedures to ensure that professional and regulatory standards are met. In addition, the workpap...

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Surgent’s Auditing Accounts Receivable (Audit Skills Training – Level 2) (A2M2) (SSAA009/21)

By |2021-01-14T15:16:14-05:00June 30th, 2021||

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 ...

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Surgent’s Auditing Common Investments (Audit Skills Training – Level 3) (A3M5) (SSAA048/21)

By |2021-01-14T15:52:10-05:00June 30th, 2021||

Many small- and mid-size entities hold less complex investments, including 'plain vanilla' derivatives (such as interest rate swaps). This module will provide an overview for evaluating the proper recognition, measurement and disclosure of common investments types.

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Surgent’s Special Audit Engagements Requiring Contractual or Regulatory Reporting (Audit Skills Training – Level 5) (A5M7) (SSAA065/21)

By |2021-01-14T15:46:14-05:00June 30th, 2021||

There are many situations in which a financial statement auditor is also asked to report on compliance. Some compliance audits are required by law, regulation, contract or agreements. Other reports are requested to provide negative assurance about ...

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Surgent’s Modified Audit Reports & Other Special Considerations (Audit Skills Training – Level 5) (A5M6) (SSAA064/21)

By |2021-01-14T16:06:12-05:00June 30th, 2021||

Audit reports may need to be modified from the standard unqualified audit report in various circumstances. This module discusses common circumstances leading to modified audit reports and other special considerations, such as initial or group audits.

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Surgent’s The Basic Audit Concept (Audit Skills Training: Level 1) (A1M6) (SSAA005/21)

By |2021-01-14T15:46:20-05:00June 30th, 2021||

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...

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Surgent’s Financial Statement Fundamentals (Audit Skills Training – Level 2) (A2M8) (SSAA044/21)

By |2021-01-14T15:18:10-05:00June 30th, 2021||

The ultimate objective of a financial statement audit is to issue an auditor's report. This module provides tips and techniques necessary for issuing and reporting on high quality financial statements prepared under U.S. GAAP or a special purpose framework.

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Surgent’s IA Module 1: Gateway to Excellence in Internal Auditing: A Vital Introduction and Orientation to the Profession (IAM1) (SSAA036/21)

By |2021-01-14T15:42:15-05:00June 30th, 2021||

This program provides an essential and engaging introduction to the internal audit profession, a primer on current, major internal audit guidance / standards for staff level personnel, and a value adding refresher and reinforcer for more seasoned per...

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Surgent’s Auditing A/P, Accrued Expenses, and Debt (Audit Skills Training – Level 2) (A2M5) (SSAA032/21)

By |2021-01-14T15:42:04-05:00June 30th, 2021||

The completeness and proper classification of liabilities are the typical higher audit risks. The complexity of the debt financing arrangements may create a significant risk requiring special audit consideration. This module will discuss tips and te...

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Surgent’s AICPA Update (AICU) (SSAA077/21)

By |2021-01-14T15:30:09-05:00June 30th, 2021||

Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides an overview of the AICPA's new special purpose framework, Financial Reporting Framework for Small- and Medium-S...

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Surgent’s Sampling Fundamentals (Audit Skills Training – Level 2) (A2M7) (SSAA043/21)

By |2021-01-14T15:58:06-05:00June 30th, 2021||

Sampling is an important method for determining the extent of testing controls, testing compliance, and tests of substantive details. It allows the audit to apply procedures to less than 100% of the population, yet extend results to project likely c...

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Surgent’s Fraud in Smaller and Mid-Size Environments (Audit Skills Training – Level 4) (A4M1) (SSAA052/21)

By |2021-01-14T16:06:24-05:00June 30th, 2021||

Fraud involves an intentional act to deceive, which may result in material misstatement in the financial statements due to fraudulent financial reporting or misappropriation of assets. Management's responsibility is to design, implement, maintain and...

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Surgent’s Audit Documentation Basics (Audit Skills Training: Level 1) (A1M5) (SSAA004/21)

By |2021-03-16T15:34:02-04:00June 30th, 2021||

Proper documentation is essential to a high quality audit, as auditors are required to prepare and maintain documentation to demonstrate that sufficient and appropriate audit evidence was obtained to support the auditor's opinion. It is critical for ...

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Surgent’s Auditing PP&E, Including Leases (Audit Skills Training – Level 2) (A2M3) (SSAA010/21)

By |2021-04-07T12:16:04-04:00June 30th, 2021||

Property, plant and equipment can range from low-risk to a high-risk audit area, depending on the nature of transaction and events engaged in by the reporting entity. Construction, capitalized interest and complex leasing arrangements tend to result ...

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Surgent’s Advanced Concepts in SSARS and Nonattest Services: Are You Certain You Are in Compliance? (SS21) (SSAA022/21)

By |2021-01-14T16:12:25-05:00June 30th, 2021||

Practitioners that provide non-audit services must strike the right balance between complying with relevant professional and regulatory standards, providing value- added client service, and mitigating litigation and other practice management risks. T...

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Surgent’s Internal Control Testing for Operating Effectiveness (Audit Skills Training – Level 3) (A3M4) (SSAA047/21)

By |2021-01-14T16:06:09-05:00June 30th, 2021||

Properly designed and effectively operating internal control over financial reporting is critical for preventing, or detecting and correcting, material misstatement. This module will describe how to satisfying the audit requirements related to inter...

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Surgent’s Accounting, Audit, and Attest Update for Practitioners with Small-Business Clients (SMBP) (SSAA018/21)

By |2021-01-14T15:34:07-05:00June 30th, 2021||

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 revi...

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Surgent’s Advanced Concepts in SSARS and Nonattest Services: Are You Certain You Are in Compliance? (SS21) (SSAA020/21)

By |2021-01-14T16:12:30-05:00June 30th, 2021||

Practitioners that provide non-audit services must strike the right balance between complying with relevant professional and regulatory standards, providing value- added client service, and mitigating litigation and other practice management risks. T...

Comments Off on Surgent’s Advanced Concepts in SSARS and Nonattest Services: Are You Certain You Are in Compliance? (SS21) (SSAA020/21)
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