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Audits of Banks and Other Financial Institutions

Author/Moderator: Bruce A. Shepard, Retired Assurance Partner, PricewaterhouseCoopers LLP, CPA, MBA
Publisher: AICPA
Availability: In Stock
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Depository and lending institutions are among the most regulated industries in the world. This CPE course provides you with expert guidance on the accounting, tax, and auditing fundamentals for depository and lending institutions, as well as other financial institutions. It includes practical worksheets, helpful insights, and proven best practices that will help you plan efficient and effective audits and reports.

Topics Discussed:

  • Regulatory and governmental supervision
  • Audit planning, risk assessment, and analytical procedures
  • Loan receivables and loan quality
  • Credit losses
  • Cash, investments, intangibles, hedging instruments, repurchase agreements, troubled debt, foreclosures, real estate investments, and deposits
  • Equity and capital
  • Shadow banking
  • Income taxes

Learning Objectives:
When you complete this course, you will be able to:

  • Determine the impact of applicable accounting pronouncements to the financial institution industry and its regulatory environment, including the effects of the Dodd-Frank Act.
  • Identify the types of risks applicable to the financial institution industry.
  • Pinpoint certain audit considerations and reporting issues that are unique and critical to banks and financial institutions.
  • Recognize specialized audit planning and testwork relating to audit areas, including loan receivables, credit losses, cash, investments, foreclosed and real estate investments, deposits, and equity.

Who Will Benefit?

  • Experienced auditors who perform audits of financial institutions

Prerequisite: General audit knowledge or experience

Advanced Preparation:  None

Table of Contents


Videocourse Details

NASBA Field of Study: Auditing
Level: Intermediate
Recommended CPE Credit: Text - 8.5; On-Demand - 8
Audits of Banks and Other Financial Institutions
Text 2014
Product# 733446
Availability: In Stock
AICPA Member:$165.00
Your Price:$206.25
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