Audit Planning

Planning overview: defining objectives, review of prior year’s working papers, risk assessment, work program and time budget. How to overcome the major deterrents to effective planning. Audit tests and procedures: purposes, types, and interrelationships. Linking the assessed risk and the nature, timing, and extent of audit procedures. Approaches to developing the audit program. Emphasis on quality of work, efficiency and effectiveness, and auditor’s responsibility.

Objectives: Upon completion of this course participants should be able to:

1. Select an adequate overall strategy for the audit.
2. Assess audit risk and materiality.
3. Get an understanding of the entity and its environment.
4. Evaluate internal controls.
5. Comply with other required documentation in accordance with generally accepted auditing standards.

"Instructional Delivery Method": Group live.

CPE Credits: 4

P.R. Field of Study: Accounting & Auditing 

"NASBA Field of Study": Auditing

Pre-requisite: At least six months of experience in auditing

Advance Preparation: None

Level: Intermediate

Date: December 6, 2023

Registration: 8:30am - 9:00am                  Seminar: 9:00am - 1:00pm

Instructor: Patricia Jetter Heidelk, CPA; Financial Statements Reporting & Audit Consultant

Place: Colegio de CPA, Edif. Capital Center I, PH-2, Hato Rey 

Materials: This course will be paperless and the materials will be distributed electronically. Download them through "Mi Perfil → Registros de Eventos → Selecciona Evento → Tab Materiales", on the Colegio's website. After the date of the event download them through "Mi Perfil → Registros de Eventos → Registros Corrientes → Historial → Selecciona Evento → Tab Materiales". Electronic devices may be brought to the classroom to access the downloaded materials. We reserve the right to admission.

Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil". On our website "Home" page you will find detailed instructions for completing the form.

Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control. We reserve the right to refuse admission. Space is limited. Registration is subject to the available slots. The tuition price for CPA applies to those who at the time of registration do not owe debts to the Colegio.