Auditing

Self-Study Text

Auditing

(SSAA176/25) Surgent’s Compilations, Reviews, and Preparations: Engagement Performance and Annual Update

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 will learn the ins and outs of applying SSARS No. 21, Clarification and Recodification, as well as the additional guidance related to SSARS engagements through...
Read More

Self-Study Text

Accounting, Auditing

(SSAA280/25) Surgent’s Accounting, Audit, and Attest Update for Practitioners with Small-Business Clients

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, auditing, and SSARS standards, as well as other professional guidance impacting small and medium-sized business accountants. The course uses practical examples and illustrations to...
Read More

Self-Study Text

Auditing

(SSAA184/25) Surgent’s Fraud Basics: Protecting the Company Till

The focus of this course is reducing the overall risk of fraud. To that end, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics, as well as how the reactions of people in certain situations may impact the prevalence of fraud. The...
Read More

Self-Study Video

Accounting, Auditing

(SSAA135/25) Surgent’s Current Issues in Accounting and Auditing: An Annual Update

Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a detailed review of SAS No. 145 and brings you up to date on FASB and AICPA standards issued over the past few years. The course also provides many hands-on examples and illustrations to help...
Read More

Self-Study Video

Auditing

(SSAA199/25) Surgent’s Why Do They Do It? The Psychology of Fraud

This course will discuss the psychology behind white-collar crime. It will conclude with a conversation with Abby Ellin, author of Duped. This is the third of five 2-hour courses in Surgent's Fraud Certificate Program. This program includes a combination of lectures, animated videos, and live interviews with white-collar offenders and whistle-blowers. Each course is designed...
Read More

Self-Study Video

Auditing

(SSAA258/25) Surgent’s Performing a Compilation Engagement Under AR-C Section 80

Be the go-to person for financial statement compilation engagements. Specifically designed for compilation practitioners and their staff, this course will provide you with a hands-on application for performing compilation engagements under AR-C Section 80. You will learn the ins and outs of relevant sections of SSARS No. 21, Clarification and Recodification, the most significant change...
Read More

Self-Study Video

Auditing

(SSAA174/25) Surgent’s Audit Quality and Peer Review Update

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 greater. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of...
Read More

Self-Study Video

Auditing

(SSAA230/25) 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...
Read More

Self-Study Video

Accounting, Auditing

(SSAA131/25) Surgent’s Accounting and Auditing Credit Losses Under ASC 326

ASC 326 significantly changes the accounting for credit losses. Given its pervasive scope, virtually every company will need to at least assess the impact of the new ASC 326 guidance and potentially record a material adjustment to implement the new accounting guidance.In this module, we will review the scope of ASC 326, the key provisions...
Read More

Self-Study Video

Auditing

(SSAA225/25) Surgent’s IA Module 1: Gateway to Excellence in Internal Auditing: A Vital Introduction and Orientation to the Profession

This program provides an essential and engaging introduction to the internal audit profession, a primer on current, major internal audit guidance / standards for staff level personnel, and a value adding refresher and reinforcer for more seasoned personnel and management. Designed for internal audit professionals at all levels, consultants providing internal audit outsourcing or co-sourcing...
Read More