Self-Study Video
(SSAA106/27) Surgent’s Audit Documentation Requirements
Audit documentation provides evidence that the audit was planned and performed in accordance with generally accepted auditing standards (GAAS) as well as applicable legal and regulatory requirements. It also serves a number of other purposes such as assisting the engagement team to plan and perform the audit, assisting members of the engagement team responsible for...
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Livestream
(LIAA64/27) All About Fraud – Examples, Prevention and Auditing
Fraud continues to make headlines, underscoring the importance of understanding how fraud occurs, how it can be prevented, and how auditors are expected to respond. This course begins with an overview of common fraud schemes identified in the 2026 Report to the Nations issued by the Association of Certified Fraud Examiners, along with key characteristics...
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Livestream
(LIAA57/27) Effective and Efficient SSARSs Engagements
Practitioners who provide non-audit services must strike the right balance between complying with relevant professional and regulatory standards while mitigating litigation and other practice management risks. This course contains many best practices for managing the accounting, reporting, and performance issues associated with the attest services of compilations and reviews where reports are issued, as well...
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Self-Study Video
(SSAA025/27) Surgent’s The Role of the Whistle-Blower
Whistle-blowers play an important role in fraud detection and prevention. This course will review historical financial whistle-blowers and they role they play in organizations, as well as explore whistle-blower myths. It includes a conversation with a whistle-blower and a former FBI agent. This is the last of five 2-hour courses in Surgent's Fraud Certificate Program....
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Self-Study Video
(SSAA116/27) Surgent’s Testing Internal Control and Reporting Deficiencies
The risk assessment process requires the auditor to understand internal controls over financial reporting and report deficiencies to management and those charged with governance as defined by professional standards. Auditors may be also required or decide to test internal controls for effectiveness. This module builds on the previous module on internal control extending the participant's...
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Self-Study Video
(SSAA190/27) 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...
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Self-Study Text
(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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Livestream
(LIAA23/27) Auditing Bits in BytesTM – A Practical Break-Down of “Real World” Best Practices Applied in Highly Successful Audits: Segment 2: Planning and Pr
This 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.
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Self-Study Video
(SSAA132/27) 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...
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Self-Study Video
(SSAA286/27) Surgent’s Improve Spreadsheets by Building Controls in Excel
In today's data-driven world, spreadsheets serve as the backbone of business and personal productivity. However, creating complex and error-prone spreadsheets can lead to critical mistakes and inefficiencies. This course aims to equip you with the knowledge and tools to build robust spreadsheets, implementing a range of controls and safeguards to ensure data integrity, streamline processes,...
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