CE/CPE Course Information

Auditing from 30,000 Feet

CPE Credits: 2
Subject Area: Accounting and Auditing
Field of Study: Auditing
Program Level: Overview
Lesson Version: 1-1
Publication/Revision Date: February 27, 2019
Prerequisites/Advanced Preparation: None
Written By: William A. Hillison, Ph.D., CPA, CMA

After completing this course, you will be able to
  • Determine the objectives of an audit
  • Identify the organizations that influence auditing
  • Perform audits in accordance with the basic ethical requirements of auditors
  • Recognize the key management assertions
  • Distinguish among alternatives when planning an audit
  • Identify the types of procedures auditors use to mitigate risk
  • Answer technical questions on the components of audit reports
Course Topics
  1. Purpose of Auditing
  2. Who Sets Auditing Standards?
  3. The What and Why of Ethics
  4. Management’s Assertions
  5. Planning the Audit
  6. Nature of Audit Evidence
  7. The Auditor’s Report

This self-study course consists of an Audiovisual presentation or a 10-question True/False Introductory quiz, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 10 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).