January 16, 2024


4 Total CPE Credits


Webinar (CA): Auditing Standards Update & Best Practices 2023

  • Instructor

    Eugene Ristaino

Learning Objectives

• Are there identifiable controls that exist, and if so, are they documented?
• Is the lack of segregation of duties a major internal control weakness?
• Is there evidence of management override of existing controls?
• Does ownership/management determine estimated amounts in the financial statements without bias?
• Does ownership/management perform the required procedures to determine if a going concern exists?
• Do those charged with governance take responsibility for internal control over financial reporting?

Major Topics

• Designing and performing sufficient audit procedures required for all audits, particularly when auditing privately-owned companies
• Identify controls that exist, especially when those controls are not clearly identified
• Evaluate if those controls prevent or detect material misstatements in the financial statements
• Design effective audit procedures (including testing of controls where appropriate) in response to the auditor's assessed risk of the potential material misstatements in the financial statements

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Overview



Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

CPAs performing audits of privately-owned companies will be able to plan their audit to perform effective risk assessment procedures, evaluate the control environment, and provide a platform to design appropriate additional audit procedures that respond to the assessed risks of material misstatement.


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 159 159
  • COCPA Non-Member

    $ 209 209
    Your Price

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