Auditing Investments - Understanding Risks and Procedures for the Most Common Investments ON DEMAND
Available Until
Your Desk
2.0 Credits
Member Price $58.00
Non-Member Price $67.00
Overview
Many small and mid-size entities hold less-complex investments, including mutual funds, `plain vanilla’ derivatives (such as interest rate swaps), and permanent life insurance policies. This audit risk assessment CPE course provides an overview for evaluating the proper recognition, measurement and disclosure of the most common investments types. Participants of this auditing CPE course will review common audit risks, examine accounting principles for common derivatives, and review fair value presentation and disclosure requirements.
Highlights
Auditing investments.
Prerequisites
None.
Designed For
CPAs.
Objectives
Explain typical audit risks associated with auditing the most common investments. Identify how to tailor the audit plan to assessed risks of material misstatement. Recall the fundamental principles of accounting for common derivatives. Explain fair value presentation and disclosure requirements.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Jennifer Louis, Surgent McCoy CPE LLC
Jennifer F. Louis, CPA has over 25 years of experience in designing and presenting high-quality training programs in a wide variety of technical accounting, auditing, and “soft skills” topics needed for professional and organizational success. She is the principal author of audit and attest related courses for Surgent and a frequent speaker at Surgent live programs and seminars. Ms. Louis is also the president of Emergent Solutions Group, LLC, a company she founded in 2003, dedicated to developing and delivering a wide variety of accounting and auditing training services, including audit staff training, audit productivity improvement, and value-added auditing. Prior to that, she was executive vice president/director of training services at AuditWatch, Inc. Before joining AuditWatch, Ms. Louis was the financial/operational internal audit manager at AARP. While at AARP, she served as one of their specially trained facilitators available as a resource throughout the organization for designing and leading strategic meetings and training sessions. Ms. Louis was also an audit manager for Deloitte and Touche, LLP. During her years in that firm’s Washington, D.C. office, she served as an instructor for the firm’s national “Train the Trainers” program. Ms. Louis graduated summa cum laude from Marymount University with a BBA in accounting.
Non-Member Price $67.00
Member Price $58.00