CE/CPE Course Information

Audit Evidence: Applications

CPE Credits: 4
Subject Area: Accounting and Auditing
Field of Study: Auditing
Program Level: Overview
Lesson Version: 18-1
Publication/Revision Date: August 26, 2019
Prerequisites/Advanced Preparation: None
Written By: William A. Hillison, Ph.D., CPA, CMA

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
  1. Substantive Testing of Sales and Receivables
  2. Substantive Testing of Cash
  3. Substantive Testing of Accounts Payable and Purchases
  4. Substantive Testing of Inventory
  5. Substantive Testing of Property, Plant, and Equipment
  6. Substantive Testing of Investments
  7. Substantive Testing of Noncurrent Debt
  8. Substantive Testing of Equity
  9. Substantive Testing of Payroll

This self-study course consists of an Audiovisual presentation or a 20-question True/False Introductory quiz, 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).