Self-Study Video
(SSAA135/27) 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...
Read More
Self-Study Video
(SSAA203/27) 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 Text
(SSAA139/27) Surgent’s Financial Reporting Update for Tax Practitioners
Tax advisors will be updated on the most recently enacted legislation and IRS guidance as well as updates of recent standard-setting activities at the FASB and AICPA. To start, the course will review the significant tax, financial accounting, auditing, accounting services, and ethics guidance issued by standard setters over the past few years. The course...
Read More
Self-Study Video
(SSAA131/27) Surgent’s Using the Work of a Specialist and Internal Audit
During the audit of the financial statements, an auditor will obtain evidence from many sources to support the account balances, transactions, and events that occurred during the period, as well as the financial statement disclosures. This course discusses the use of management's specialists, the auditor's specialists, inventory counting services, pricing services and internal audit. (Please...
Read More
Self-Study Video
(SSAA140/27) Surgent’s Financial Reporting Update for Tax Practitioners
Tax advisors will be updated on the most recently enacted legislation and IRS guidance as well as updates of recent standard-setting activities at the FASB and AICPA. To start, the course will review the significant tax, financial accounting, auditing, accounting services, and ethics guidance issued by standard setters over the past few years. The course...
Read More
Livestream
(LIAA72/27) How to Evaluate Whether You (the Client) Are Getting the Most for Your Audit Dollars
An audit is an investment in reliable financial reporting and compliance, and an increased return on those dollars can be achieved by hiring the right auditors. This course will provide key factors for you to consider when evaluating whether you are getting the most quality and insight from your auditors, to enable them to perform...
Read More
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...
Read More
Self-Study Text
(SSAA151/27) Surgent’s AICPA Update
Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides an overview of recently issued AICPA auditing and attest standards that will be effective for December 31, 2022 audits and beyond. Next, the course will review ethics interpretations recently issued by the Professional Ethics Executive...
Read More
Self-Study Video
(SSAA115/27) Surgent’s Effective Techniques for Auditing Contingencies and Going Concern
In these rapidly changing times, an entity may experience significant uncertainties. This is especially true at this time due to issues entities have experienced as a result of the pandemic declared in March 2020 which are still ongoing for many. New accounting principles issued by the FASB are requiring more estimates which could give rise...
Read More
Livestream
(LIAA30/27) Accounting Estimates, Including Fair Value – Evaluating the Property of Areas With Uncertainity
Accounting 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...
Read More
