On-Demand

2 CPE

Surgent's A Guide to Auditing Common Investments

On-Demand
2 CPE

This course is delivered as a recorded video. After completing all sessions, you must pass the final exam with a minimum score of 70% to receive credit.

Many small- and mid-size entities hold fewer complex investments including alternative investments. This module will provide an overview for evaluating the proper recognition, measurement, and disclosure of common investment types as well as how to audit them. Derivatives and other more complex investments will be discussed in another module. (Please Note: This module is part of Surgent's Audit Skills Training: Level 2.)

Learning Objectives

  • Identify the proper accounting for common investments
  • Explain audit risks associated with auditing common investments
  • Discuss how to tailor the audit plan to assessed risks of material misstatement
  • Explain fair value  and other presentation and disclosure requirements

Major Topics

  • Overview of common investment types
  • Typical audit risks and related audit procedures
  • Alternative Investments
  • Fair value disclosure, including applying the fair value hierarchy

CPE Credits Available

2 CPE
2
Auditing

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing

Prerequisites

None

Advanced Preparation

None

Intended Audience

Accountants responsible for accounting for or auditing fewer complex investments, including alternative investments.

Provider

Surgent CPE

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