Live Webcast Replay
The Role of Internal Control in the Risk-Based Audit
Total Credits: 4 including 4 Auditing - Technical
- Average Rating:
- 22
- Categories:
- ACPEN Industry Institute | Accounting and Auditing
- Faculty:
- Dr. Chris Harper, CPA, MBA
- Course Levels:
- Intermediate
- Duration:
- 4 Hours
- License:
- Product Setting: Expires 30 day(s) after program date.
Dates
Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.
Description
This program explores the role of client internal controls for balancing efficiency and effectiveness in a risk-based audit. We offer practical insights regarding an auditor's assessment of the risk of material misstatement when auditing financial statements of non-issuers, with particular emphasis on internal controls of small-to-medium clients.
Basic Course Information
Learning Objectives- Identify minimum understanding and documentation requirements if the auditor does not intend to rely on internal controls
- Recognize internal controls of less-sophisticated, small-to-medium sized audit clients
- Utilize identified internal controls for an efficient, risk-based approach to audits conducted in accordance with generally accepted auditing standards
- Document your procedures and related conclusions
Major Subjects
- Specific matters auditors should consider when obtaining and documenting an understanding of the client's internal control system
- Development of a tailored audit approach that considers the potential reliance on internal controls
- Guidance for establishing an adequate basis for reliance on internal controls of less formal, smaller clients
Course Materials
| Important CPA Credit Instructions READ BEFORE WEBCAST UPDATED (487.5 KB) | Available after Purchase | ||
| The Role of Internal Control in the Risk-Based Audit Handout (2.8 MB) | Available after Purchase | ||
Faculty
Dr. Chris Harper, CPA, MBA Related Seminars and Products
Chris has been serving the tax and accounting needs of individuals and closely-held businesses since 1998. As a frequent speaker, he has taught a variety of continuing education courses for several state CPA societies. Chris is frequently interviewed by media outlets on a variety of financial, tax, and accounting topics.
Dates
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Thu, Apr 10, 2025 - 06:00pm to 09:37pm EDT
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Fri, Apr 25, 2025 - 12:00pm to 03:37pm EDT
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Wed, May 07, 2025 - 11:00am to 02:37pm EDT
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Wed, May 21, 2025 - 03:00pm to 06:37pm EDT
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Wed, Jun 04, 2025 - 11:00am to 02:37pm EDT
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Mon, Jun 30, 2025 - 03:00pm to 06:37pm EDT
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Wed, Jul 02, 2025 - 11:00am to 02:37pm EDT
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Mon, Jul 28, 2025 - 03:00pm to 06:37pm EDT
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Wed, Aug 06, 2025 - 11:00am to 02:37pm EDT
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Mon, Aug 25, 2025 - 03:00pm to 06:37pm EDT
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Wed, Sep 03, 2025 - 11:00am to 02:37pm EDT
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Mon, Sep 29, 2025 - 03:00pm to 06:37pm EDT
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Wed, Oct 01, 2025 - 11:00am to 02:37pm EDT
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Mon, Oct 27, 2025 - 03:00pm to 06:37pm EDT
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Wed, Nov 05, 2025 - 11:00am to 02:37pm EST
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Mon, Nov 24, 2025 - 03:00pm to 06:37pm EST
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Wed, Dec 03, 2025 - 11:00am to 02:37pm EST
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Mon, Dec 29, 2025 - 03:00pm to 06:37pm EST
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Wed, Jan 07, 2026 - 11:00am to 02:37pm EST
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Mon, Jan 26, 2026 - 03:00pm to 06:37pm EST
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Wed, Feb 04, 2026 - 11:00am to 02:37pm EST
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Mon, Feb 23, 2026 - 03:00pm to 06:37pm EST
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Wed, Mar 04, 2026 - 11:00am to 02:37pm EST
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Mon, Mar 30, 2026 - 03:00pm to 06:37pm EDT
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Wed, Apr 01, 2026 - 11:00am to 02:37pm EDT
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Mon, Apr 27, 2026 - 03:00pm to 06:37pm EDT
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Additional Info
Basic Course Information
Advanced Preparation NoneCourse Developer
Van Der Aa Tax Ed, LLC
Designed For CPAs in public practice or members in industry
Yellow Book No
Original Recording Date 5/1/2024
Prerequisites Basic working knowledge of financial statements
Date Added to Catalog 3/12/2024
Additional Information
Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).Course Registration Requirements Online Registration
Instructional Delivery Method Group Internet Based
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
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