Surgent's A Guide to Auditing Common Investments
Available Until
Online/Webcast
2.00 Credits
Member Price $89.00
Non-Member Price $114.00
Overview
Many small- and mid-size entities hold fewer complex investments including alternative investments. This module will provide an overview for evaluating the proper recognition, measurement, and disclosure of common investment types as well as how to audit them. Derivatives and other more complex investments will be discussed in another module. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.)
Highlights
- Overview of common investment types
- Typical audit risks and related audit procedures
- Alternative Investments
- Fair value disclosure, including applying the fair value hierarchy
Prerequisites
None
Designed For
Accountants responsible for accounting for or auditing fewer complex investments, including alternative investments.
Objectives
- Identify the proper accounting for common investments
- Explain audit risks associated with auditing common investments
- Discuss how to tailor the audit plan to assessed risks of material misstatement
- Explain fair value and other presentation and disclosure requirements
Preparation
None
Notice
This on-demand webcast can be taken at any time of your choosing and is valid for one year from the date of purchase. No live instructor is present, and an exam is required to earn credit. You must score 70% or higher to earn the certificate.
How do I access my Self-Study Package?
Visit https://www.surgentcpe.com/login and enter your username (your LCPA email address) and password. If you do not remember your password, press the "Forgot?" button to receive a password reset email. Once logged in, the page will refresh to display your account menu on the left side.
Non-Member Price $114.00
Member Price $89.00