Self-Study Video
(SSAA284/27) Surgent’s Finding Errors in Excel Spreadsheets
This intensive two-hour course addresses the critical need for accuracy and efficiency when developing spreadsheets using Microsoft Excel. Recognizing that even minor errors can have significant implications, this course delves deep into strategies and skills required to detect and correct errors in Excel. By the end of this course, participants will have a comprehensive understanding...
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Self-Study Video
(SSAA177/27) Surgent’s Service Organization Control Reports – A User Auditor View
As entities continue to oursource financially significant processes, auditors will need to rely on third party assessments of the effectiveness of the controls over these processes. These assessments are called SOC1 reports. Understanding the scope, level of testing and results of such reports is critical to the successful completion of any financial statement audit.In this...
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Self-Study Video
(SSAA204/27) Surgent’s Lessons Learned: What a $53 Million Fraud Can Teach Us
This course will take an in-depth look at the largest municipal fraud in U.S. history. What red flags did the auditors miss? What red flags did the bank miss? This course includes a conversation with former U.S. Marshal Jason Wojdylo, who was an integral part of this case.This is the fourth of five 2-hour courses...
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(SSAA142/27) Surgent’s Annual Accounting and Auditing Update
Designed as an all-you-need-to-know update for accounting, auditing, and attestation practitioners at all levels in public accounting and industry, this course provides a comprehensive review of recent standard-setting and rulemaking activities of the Financial Accounting Standards Board (FASB), American Institute of Certified Public Accountants (AICPA), Public Company Accounting Oversight Board (PCAOB), and Securities and Exchange...
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Self-Study Video
(SSAA202/27) Surgent’s How Can I Spot Fraud? A Review of Fraud Detection and Prevention Techniques
This course will discuss what to do if you suspect fraud within your organization. The HealthSouth fraud case is presented as a means of understanding how the fraud was committed, and ways in which it could have been prevented. This is the second of five 2-hour courses in Surgent's Fraud Certificate Program. This program includes...
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(SSAA129/27) 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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Self-Study Video
(SSAA147/27) Surgent’s Auditing 401(k) Plans: Critical Issues and Annual Update
Due to increasing scrutiny in the employee benefit plan area, it is imperative for auditors of 401(k) plans to remain up to date on the rules and regulations that may impact the audit engagement.In this course, auditors will enhance their knowledge by understanding the changes affecting audit procedures and reporting in accordance with recently issued...
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(SSAA275/27) Surgent’s Technology Trends and Hot Topics Impacting the Accounting Profession
The benefits and related risks of utilizing new technology have never been greater for those in the accounting profession. From Artificial Intelligence (AI), Robotic Process Automation (RPA), and Audit Data Analytics (ADA) to cloud-based software solutions and generative AI platforms like ChatGPT, the business technology landscape is evolving at an unprecedented pace. Accordingly, accounting professionals...
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Self-Study Video
(SSAA251/27) Surgent’s Performing a Preparation Engagement Under AR-C Section 70
Be the go-to person for financial statement preparation engagements. Specifically designed for preparation practitioners and their staff, this course will provide you with a hands-on application for performing preparation engagements under AR-C Section 70. You will learn the ins and outs of relevant sections of SSARS No. 21, Clarification and Recodification, the most significant change...
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Self-Study Video
(SSAA104/27) Surgent’s Auditing Property, Plant, & Equipment
Property, plant, and equipment is present, at least to some extent, in virtually all audit clients. Auditing the area can be straight forward but when an entity is building machinery or equipment, complexities arise. Property and equipment can also include right of use assets under lease agreements. This module will address assessing the risk of...
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