CE/CPE Course Information

Audit Evidence: Applications

CPE Credits: 4
Subject Area: Accounting and Auditing
Field of Study: Auditing
Program Level: Overview
Delivery Method: QAS Self-Study
Lesson Version: 19-1
Publication/Revision Date: November 8, 2022
Prerequisites/Advanced Preparation: None
Written By: William A. Hillison, Ph.D., CPA, CMA

Learning Objectives	This course is designed to assist individuals who are new to auditing or who need a refresher with an overview of the processes and procedures necessary to develop an audit program. After completing this course, you will be able to apply auditing procedures associated with the testing of Sales, receivables, and cash Accounts payable, purchases, and inventory Property, plant, and equipment Investments Debt, equity, and payroll
Course Topics	Substantive Testing of Sales and Receivables Substantive Testing of Cash Substantive Testing of Accounts Payable and Purchases Substantive Testing of Inventory Substantive Testing of Property, Plant, and Equipment Substantive Testing of Investments Substantive Testing of Noncurrent Debt Substantive Testing of Equity Substantive Testing of Payroll

Learning
Objectives

This course is designed to assist individuals who are new to auditing or who need a refresher with an overview of the processes and procedures necessary to develop an audit program. After completing this course, you will be able to apply auditing procedures associated with the testing of

Sales, receivables, and cash
Accounts payable, purchases, and inventory
Property, plant, and equipment
Investments
Debt, equity, and payroll

Course Topics

Substantive Testing of Sales and Receivables
Substantive Testing of Cash
Substantive Testing of Accounts Payable and Purchases
Substantive Testing of Inventory
Substantive Testing of Property, Plant, and Equipment
Substantive Testing of Investments
Substantive Testing of Noncurrent Debt
Substantive Testing of Equity
Substantive Testing of Payroll

This QAS self-study course consists of an Audiovisual presentation, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 20 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

State Board and other CPE agency registrations can be viewed on our sponsor approvals page.

For more information regarding administrative policies such as complaints and refunds, please contact our CPE Department at (800) 874-5346 ext. CPE (273).

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