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DTSTART;TZID=America/Detroit:20270107T083000
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DTSTAMP:20260807T032954Z
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UID:10007097-1799310600-1799316600@sc.cpa
SUMMARY:(LIAA46/27) How to Audit Cash
DESCRIPTION:Event Description\nCash is essential to every business\, and is often one of the first accounts audit staff are exposed to. This course will cover the basics of auditing cash\, including the related audit assertions\, risks\, & threats to the cash balance. During this course\, we will also highlight the various substantive auditing procedures that staff should perform\, and also walk through some real-world examples. \nObjectives\n\nRecall the audit assertions applicable to the cash balance. \nRecognize the risks & threats related to the cash balance. \nIdentify substantive auditing procedures that are used to obtain comfort over cash.
URL:https://sc.cpa/event/liaa46-27-how-to-audit-cash/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
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DTSTART;TZID=America/Detroit:20270107T102000
DTEND;TZID=America/Detroit:20270107T120000
DTSTAMP:20260807T022212Z
CREATED:20260807T022212Z
LAST-MODIFIED:20260807T022212Z
UID:10006920-1799317200-1799323200@sc.cpa
SUMMARY:(LIAA47/27) Introduction to Governmental Accounting (2026)
DESCRIPTION:Event Description\nGovernmental accounting differs significantly from commercial and nonprofit accounting standards and requires a distinct approach to financial reporting. This course introduces the foundational principles of governmental accounting\, including fund accounting concepts and the modified accrual basis of accounting.  \nParticipants will explore the structure and purpose of governmental fund financial statements as well as the government-wide financial statements\, gaining clarity on objectives\, layouts\, and key elements. The course also addresses essential topics such as component units\, Management’s Discussion and Analysis (MD&A)\, and the Annual Comprehensive Financial Report (ACFR).  \nDesigned for those new to governmental accounting—or those seeking a refresher—this course provides a solid foundation for understanding and applying governmental financial reporting principles. The course has been updated to reflect recent guidance issued by the Governmental Accounting Standards Board (GASB)\, including GASB Statements 101-105.  \nObjectives\n\nRecall the requirements of governmental financial reporting. \nRecognize organizations that follow governmental financial reporting standards. \nIdentify key elements of governmental financial statements. \nIdentify appropriate fund classifications used in governmental accounting. \nIdentify requirements for an entity to be considered a component unit. \nRecognize the components of net position for different governmental fund types.
URL:https://sc.cpa/event/liaa47-27-introduction-to-governmental-accounting-2026/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
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DTSTART;TZID=America/Detroit:20270107T130000
DTEND;TZID=America/Detroit:20270107T144000
DTSTAMP:20260807T003124Z
CREATED:20260807T003124Z
LAST-MODIFIED:20260807T003124Z
UID:10006704-1799326800-1799332800@sc.cpa
SUMMARY:(LIAA48/27) Fraud Risk – Complying with Minimum Audit Requirements
DESCRIPTION:Event Description\nThe financial statement auditor’s overall responsibility is to obtain sufficient appropriate audit evidence to provide reasonable assurance as to whether the financial statements are materially misstated due to fraud or error. The difficulty is that there are inherent limitations related to detecting fraud due to deliberate schemes to conceal the intent to deceive\, such as collusion. This module will highlight the audit procedures most effective in identifying\, assessing and responding to fraud risk. \nObjectives\n\nExplain the various types of fraud relevant to a financial statement audit. \nRecall the symptoms of fraud and how to identify risk of material misstatement due to fraud. \nList appropriate responses to identified fraud risk. \nRecognize the requirements related to fraud and noncompliance in various generally accepted auditing standards.
URL:https://sc.cpa/event/liaa48-27-fraud-risk-complying-with-minimum-audit-requirements/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
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