Auditing

Surgent’s Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality (SSAA788/24)

By |2023-11-22T14:44:06-05:00November 22nd, 2023||

With the AICPA's heightened focus on enhancing audit quality, increased oversight of the peer review process and the auditor's overall responsibility to provide high quality services, the focus on compliance with professional standards has never been...

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Surgent’s Fraud Basics: Protecting the Company Till (SSAA783/24)

By |2023-11-22T14:39:10-05:00November 22nd, 2023||

Our focus is to reduce the overall risk of fraud. To that end, this course focuses on what factors contribute to turning honest employees into schemers. Discussion will include integrity and ethics, as well as how people may react in certain situatio...

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Surgent’s Fraud Basics: Protecting the Company Till (SSAA782/24)

By |2023-11-22T14:38:05-05:00November 22nd, 2023||

Our focus is to reduce the overall risk of fraud. To that end, this course focuses on what factors contribute to turning honest employees into schemers. Discussion will include integrity and ethics, as well as how people may react in certain situatio...

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Surgent’s Guide and Update to Compilations, Reviews, and Preparations (SSAA778/24)

By |2023-11-22T14:34:06-05:00November 22nd, 2023||

Specifically designed for preparation, compilation, and review practitioners, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You w...

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Surgent’s Guide and Update to Compilations, Reviews, and Preparations (SSAA777/24)

By |2023-11-22T14:33:03-05:00November 22nd, 2023||

Specifically designed for preparation, compilation, and review practitioners, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You w...

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Surgent’s Compilation and Review Overview (SSAA776/24)

By |2023-11-22T14:32:08-05:00November 22nd, 2023||

Specifically designed for practitioners and their staff wanting an overview of compilation and review engagements, this course will introduce you to the objectives of compilation and review engagements, SSARS No. 21, Clarification and Recodification,...

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Surgent’s Compilations, Reviews, and Preparations: Engagement Performance and Annual Update (SSAA775/24)

By |2023-11-22T14:31:16-05:00November 22nd, 2023||

Specifically designed for preparation, compilation, and review practitioners, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You w...

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Surgent’s Compilations, Reviews, and Preparations: Engagement Performance and Annual Update (SSAA774/24)

By |2023-11-22T14:30:03-05:00November 22nd, 2023||

Specifically designed for preparation, compilation, and review practitioners, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You w...

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Surgent’s Audit Quality and Peer Review Update (SSAA773/24)

By |2023-11-22T14:29:15-05:00November 22nd, 2023||

With the AICPA's heightened focus on enhancing audit quality, increased oversight of the peer review process and the auditor's overall responsibility to provide high quality services, the focus on compliance with professional standards has never been...

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Surgent’s Fraud Environment (SSAA771/24)

By |2023-11-22T14:27:09-05:00November 22nd, 2023||

Fraud is all around us, though many times we miss it. As accountants, we have a professional responsibility to detect material fraud. However, our ability to detect fraud is directly related to our understanding of how fraud occurs, how prevalent it...

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Surgent’s Fraud Risk Assessment Basics (SSAA710/24)

By |2023-11-22T14:25:06-05:00November 22nd, 2023||

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 ...

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Surgent’s Essentials Of Audit Sampling (SSAA709/24)

By |2023-11-22T14:24:05-05:00November 22nd, 2023||

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...

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Surgent’s Performing Inventory Observations (SSAA708/24)

By |2023-11-22T14:23:09-05:00November 22nd, 2023||

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...

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Surgent’s Auditing Accounts Receivable: An Overview (SSAA707/24)

By |2023-11-22T14:22:04-05:00November 22nd, 2023||

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 Audit Documentation Requirements (SSAA706/24)

By |2023-11-22T14:21:12-05:00November 22nd, 2023||

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 ...

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Surgent’s Auditing Accounts Payable, Accrued Expenses and Debt (SSAA705/24)

By |2023-11-22T14:20:16-05:00November 22nd, 2023||

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...

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Surgent’s Auditing Property, Plant, & Equipment (SSAA704/24)

By |2023-11-22T14:19:13-05:00November 22nd, 2023||

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...

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Surgent’s A Practical Guide to Auditing Cash and Cash Equivalents (SSAA703/24)

By |2023-11-22T14:18:16-05:00November 22nd, 2023||

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...

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Surgent’s Performing Preparation, Compilation, Review and Engagements (SSAA702/24)

By |2023-11-22T14:17:06-05:00November 22nd, 2023||

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...

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Surgent’s Fundamentals of Internal Controls (SSAA701/24)

By |2023-11-22T14:16:09-05:00November 22nd, 2023||

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...

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Surgent’s Introduction to the Audit Process and Risk Assessment (SSAA700/24)

By |2023-11-22T14:15:11-05:00November 22nd, 2023||

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 Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment (SSAA881/24)

By |2023-11-22T13:45:16-05:00November 22nd, 2023||

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 ...

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Surgent’s Technology Trends and Hot Topics Impacting the Accounting Profession (SSAA877/24)

By |2023-11-22T13:41:04-05:00November 22nd, 2023||

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...

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Surgent’s Top 10 Technology Risks and Trends Every CPA Should Know (SSAA876/24)

By |2023-11-22T13:40:06-05:00November 22nd, 2023||

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...

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Surgent’s Small-Business Accounting, Audit, and Attest Update (SSAA874/24)

By |2023-11-22T13:38:04-05:00November 22nd, 2023||

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...

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Surgent’s Accounting, Audit, and Attest Update for Practitioners with Small-Business Clients (SSAA873/24)

By |2023-11-22T13:37:11-05:00November 22nd, 2023||

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, ...

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Surgent’s Surging Auditors: Searching for Unrecorded Liabilities (SSAA870/24)

By |2023-11-22T13:34:11-05:00November 22nd, 2023||

The manager for Home D‚cor and More (HDM) requests that participants conduct a search for unrecorded liabilities. The company experienced recent turnover in the accounts payable department so there is extra concern that all liabilities have been ca...

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Surgent’s Surging Auditors: Internal Out of Control (SSAA868/24)

By |2023-11-22T13:32:18-05:00November 22nd, 2023||

In this hands-on game, participants are helping to prepare an internal control testing plan for Home D‚cor & More (HDM). They must assess controls related to HDM's inventory cycle to determine which financial statement assertions each control satis...

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Surgent’s Surging Auditors: Professional Skeptic (SSAA867/24)

By |2023-11-22T13:31:13-05:00November 22nd, 2023||

Participants play the role of an auditor collecting information, making inquiries, and documenting findings around the audit of Home D‚cor and More. They develop professional skepticism skills as they analyze data obtained from an interview with Co...

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