10 CPE Credit Hours

After completing this course, participants will be able to:

Apply a risk-based approach to auditing financial statements in accordance with GAAS, PCAOB, and ISA standards.

Assess and integrate internal controls and risk management practices using the COSO framework to enhance audit effectiveness.

Identify and respond to fraud risks using red flag indicators, data analytics, and professional skepticism.

Leverage data analytics and emerging technologies to improve audit procedures while addressing cybersecurity and data integrity concerns.

Apply ethical standards and independence requirements to maintain integrity and objectivity in audit engagements.

Differentiate audit approaches for public and private entities based on applicable standards, stakeholder needs, and regulatory frameworks.

Conduct governmental audits in compliance with Yellow Book standards, emphasizing ethics, independence, and reporting requirements.

Design and evaluate sampling strategies to obtain sufficient, appropriate audit evidence and support audit conclusions.

QAS Self-Study

Prerequisites: None

Advance preparation: None

Accounting: 10 CPE credits

Published Date: 07/04/2025

Expiration/Review Date: 07/04/2026

Participants must successfully complete the qualified assessment with a minimum of 70% accuracy within one year of course enrollment to obtain a certificate of completion and earn 10 CPE credits.