Auditing

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Auditing

(SSAA616/26) Surgent’s Advanced Audits of 401(k) Plans: Best Practices and Current Developments

Looking to improve the quality of your 401(k) benefit plan audits? This is the course for you. Based on recent data from the U.S. Department of Labor and peer reviews on employee benefit plan audits, we know auditors need to up their game to meet stakeholder demands and provide the best possible audit services.In this...
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Auditing

(SSAA536/26) Surgent’s IA Module 6 — Internal Audit (IA) Fieldwork Fundamentals and Documentation Essentials

While risk assessment and planning lay the foundation for IA engagement programs, it is the effective execution of the program that ultimately determines the success of the IA activity in serving and adding value to its stakeholders. The results of IA engagements are derived from the critical fieldwork processes initiated and completed by audit teams...
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Auditing

(SSAA571/26) Surgent’s Firm Quality Control Standards and Best Practices

The best way to ensure engagement quality is through consistent application of a firm's system of quality control. In this course, we will review the key components of such a system, which can be found in the AICPA's quality control standards. Specifically, this course will discuss adherence to relevant ethical standards, client and engagement acceptance...
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Auditing

(SSAA458/26) Surgent’s Annual Auditing Update

Designed for accounting, audit, and attestation practitioners at all levels in both public accounting and business and industry, this course provides an overview of the recent pronouncements and guidance issued by the AICPA related to audit and attest standards, including a discussion of SAS 142, effective for 2022 audits, and SASs 143-145, effective for 2023...
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Auditing

(SSAA479/26) Surgent’s Fraud Environment

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 is and what types of procedures allow both accountants and companies to detect fraud...
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Auditing

(SSAA414/26) Surgent’s Performing Effective and Efficient Analytical Procedures

Analytical review procedures are performed in the preliminary and final stages of the audit. Auditors may also choose to perform analytical procedures as substantive tests. It is important to properly design and perform the procedures to ensure an effective and efficient audit engagement. This module will provide detailed guidance and methods for performing these techniques....
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Auditing

(SSAA500/26) Surgent’s Update on the AICPA’s Enhancing Audit Quality Initiative

Quality should be the primary focus of all engagements. Since initiating its Enhancing Engagement Quality initiative in 2014, the AICPA has been using its peer review program as a way to assess the improvement in engagement quality.In this course, we'll review the latest results from the peer review program and identify common findings in recent...
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Auditing

(SSAA429/26) Surgent’s Effective Communications with Management and Those Charged with Governance

As a byproduct of the audit, the auditor has a responsibility to communicate certain information to management and those charged with governance, primarily related to risk and internal control deficiencies. In some cases the auditor may be required to report outside the entity, for example, when fraud is identified. Some of these communications to management...
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Auditing

(SSAA400/26) Surgent’s Introduction to the Audit Process and Risk Assessment

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 support that opinion. It is critical for effective and efficient auditors to have a clear understanding of all the important elements and...
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Auditing

(SSAA447/26) Surgent’s Audits of 401(k) Plans: New Developments and Critical Issues

One of the most favored employee benefit plans, the 401(k) plan, provides unique challenges for auditors.Through this course, auditors will obtain an understanding of the rules and regulations unique to employee benefit plans and obtain practical guidance on applying them. Auditors will enhance their knowledge of the performance and reporting requirements through real-world examples, best...
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