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Risk Assessment and Internal Control: Best Practices for Small Business Audits

Author/Moderator: J. Russell Madray, CPA, CIA, CMA
Publisher: AICPA
Availability: In Stock
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Previously titled: Small Business Audits: Best Practices Including Risk Assessment and Internal Control

Auditors in today's world are constantly under scrutiny whether the client is large or small. Small businesses bring a unique set of issues for the auditor trying to balance risk, and provide an efficient and effective audit. Learn how to recognize risk in the small business environment and then take the recommended next steps from audit planning until the final wrap-up.

Topics Discussed
  • Application of Risk In Small Business Audits
  • Fraud Consideration Requirements
  • Understanding and Assessing the Internal Control Structure of the Small Business
  • Assessing the Adequacy of Accounting Records and Management Integrity

Learning Objectives
This course prepares you to identify accounting and auditing issues for small businesses, apply the risk model and materiality to the small business audit, and conduct analytical procedures and audit testing efficiently and effectively.

Prerequisite: Supervisory experience in the audit function

Advanced Preparation: None

Table of Contents


Videocourse Details

NASBA Field of Study: Auditing
Level: Intermediate
Recommended CPE Credit: 15
Risk Assessment and Internal Control: Best Practices for Small Business Audits
Product# 732439
Availability: In Stock
AICPA Member:$175.00
Your Price:$218.75
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