Analytical Procedures and Critical-Thinking Skills – Video Course includes an online video and self study e-book for 2 hours of CPE credit.
Analytical Procedures and Critical-Thinking Skills – Video Course is a fast-paced, two-hour course that walks auditors through the analytical procedures required for audit engagements under AICPA auditing standards for financial audits and for reviews performed under AICPA attestation standards. But those analytical procedures are also useful for any audit engagement.
This fun video also delves into critical-thinking skills, an area targeted in the AICPA’s Enhancing Audit Quality Initiative.
In this in-depth course, Jeff Sailor uses his unique presentation style to cover the most important aspects of performing analytical procedures. He also provides insights on critical-thinking skills and on ways to improve your inter-personal skills. Jeff Sailor’s signature video parodies are designed to keep you awake and reinforce the material.
Course objectives include:
- Understand the requirements for analytical procedures
- Identify the standards governing analytical procedures
- Identify the purpose and nature of performing analytical procedures
- Apply the proper response to fluctuations in analytical procedures
- Apply proper documentation for substantive analytical procedures
- Understand what makes substantive analytical procedures effective
- Identify the purpose of analytical procedures
- Identify the four steps for analytical procedures
- Identify Occam’s razor
- Cite documentation requirements
- Identify the advantages of critical thinking
- Understand the nature of patterns and relationships
CPE Credit Hours: 2
NASBA Category of Study: Auditing
Program level: Basic
Prerequisites: One or more years of auditing and accounting experience.
Advance preparation: None
Who should attend: Auditors
Instructional method: Video with online qualified assessment. QAS SS
Authors: Jeff Sailor, CPA
This course qualifies for Yellow Book CPE credit.
This course is also included in the Single Audit Bundle.
Questions? You can find our FAQ here.