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This course reviews risk assessment requirements and provides examples and models demonstrating how such requirements may be implemented in practice. The course also provides resources to enable auditors to scale documentation of risk assessment and other procedures for audits of financial statements specifically to suit the needs of smaller businesses. The examples and models are based on actual documentation of audits smaller, non-complex entities and may be applied by professionals auditing both commercial for profit businesses and not-for-profit entities.
Who Will Benefit
Advanced Preparation: None