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DTSTART;TZID=America/Detroit:20261104T083000
DTEND;TZID=America/Detroit:20261104T101000
DTSTAMP:20260807T030120Z
CREATED:20260807T030119Z
LAST-MODIFIED:20260807T030120Z
UID:10007025-1793781000-1793787000@sc.cpa
SUMMARY:(LIAA30/27) Accounting Estimates\, Including Fair Value - Evaluating the Property of Areas With Uncertainity
DESCRIPTION:Event Description\nAccounting estimates are an approximation of a monetary amount in the absence of a precise means of measurement. The risks of material misstatement for areas of estimation tend to be higher due to the dependence on future events and the intended actions of management. This module will discuss tips and techniques for gathering sufficient appropriate audit evidence to support conclusions related to accounting estimates. \nObjectives\n\nList typical areas of estimation and related audit risks. \nExplain how to link the assessed risk of material misstatement to a detailed audit plan. \nRecall the importance of challenging management’s assumptions when auditing estimates. \nDescribe fair value modeling techniques\, including for non-readily marketable investments . \nDescribe how to properly evaluate the sufficiency and appropriateness of audit evidence and resulting conclusions when there is accounting uncertainty.
URL:https://sc.cpa/event/liaa30-27-accounting-estimates-including-fair-value-evaluating-the-property-of-areas-with-uncertainity/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
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BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261104T135000
DTEND;TZID=America/Detroit:20261104T153000
DTSTAMP:20260811T040829Z
CREATED:20260807T002311Z
LAST-MODIFIED:20260811T040829Z
UID:10006693-1793800200-1793806200@sc.cpa
SUMMARY:(LIAA31/27) The Audit Risk Model – Understanding Foundational Principles
DESCRIPTION:Event Description\nFinancial 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 support that opinion. It is critical for effective and efficient auditors to have a clear understanding of all the important elements and concepts related to properly identifying\, evaluating\, and deciding how to respond to risk in a financial statement audit. \nObjectives\n\nRecall the basis for an audit. \nExplain the auditor’s professional responsibilities. \nIdentify important audit concepts\, such as materiality. \nExplain the foundational principles of the audit risk formula. \nRecognize considerations when Identifying and assessing risk of material misstatement.
URL:https://sc.cpa/event/liaa31-27-the-audit-risk-model-understanding-foundational-principles/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261105T083000
DTEND;TZID=America/Detroit:20261105T101000
DTSTAMP:20260811T040842Z
CREATED:20260807T032140Z
LAST-MODIFIED:20260811T040842Z
UID:10007073-1793867400-1793873400@sc.cpa
SUMMARY:(LIAA32/27) A Guide to  Sampling  - Part 2
DESCRIPTION:Event Description\nBuilding on Part 1\, this course will review the application of sampling in financial statement audits with a focus on sampling for tests of controls. We’ll also review the requirements for sampling in Single Audits with a focus on tests of controls and tests of compliance. \nObjectives\n\nIdentify the proper application of AU-C 530 for internal controls. \nRecall the requirements for sampling for Single Audits.
URL:https://sc.cpa/event/liaa32-27-a-guide-to-sampling-part-2/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261105T102000
DTEND;TZID=America/Detroit:20261105T120000
DTSTAMP:20260811T040844Z
CREATED:20260806T230026Z
LAST-MODIFIED:20260811T040844Z
UID:10006558-1793874000-1793880000@sc.cpa
SUMMARY:(LIAA33/27) How to Audit Inventory
DESCRIPTION:Event Description\nInventory observations are often a right of passage for audit staff. This course will cover the basics of auditing inventory\, including the related audit assertions\, risks\, & threats to inventory. During this course\, we will also highlight the various substantive auditing procedures that staff should perform\, and also walk through how to conduct a physical inventory observation. \nObjectives\n\nRecall the audit assertions applicable to inventory. \nRecognize risks & threats related to the inventory balance. \nIdentify substantive auditing procedures that are used to obtain comfort over inventory.
URL:https://sc.cpa/event/liaa33-27-how-to-audit-inventory/
CATEGORIES:Livestream
ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261112T130000
DTEND;TZID=America/Detroit:20261112T144000
DTSTAMP:20260807T025108Z
CREATED:20260807T025108Z
LAST-MODIFIED:20260807T025108Z
UID:10006984-1794488400-1794494400@sc.cpa
SUMMARY:(LIAA36/27) Auditing Bits in BytesTM – A Practical Break-Down of “Real World” Best Practices Applied in Highly Successful Audits: \nSegment 3: Evaluating the
DESCRIPTION:Event Description\nThis series will provide valuable tips and techniques from an experienced auditor to successfully design and perform financial statement audits in “real-life” circumstances. Practical understanding of principles and standards can result in a high-quality\, insightful\, and profitable engagement. \nObjectives\n\nDescribe the requirement to evaluate the design and implementation of internal control as part of the risk assessment process. \nExplain the considerations when deciding whether it is necessary or desirable to test the operating effectiveness of internal controls to reduce assessed risk of material misstatement. \nApply best practices in understanding one of the most commonly misunderstood and misapplied aspects of the audit process.
URL:https://sc.cpa/event/liaa36-27-auditing-bits-in-bytestm-a-practical-break-down-of-real-world-best-practices-applied-in-highly-successful-audits-segment-3-evaluating-the/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
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