Experienced In-Charge/Senior: Using a Service Organization and the Use of a Specialist

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  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 1.50
  • Credit Type(s)
    • Auditing (1.50)
  • Prerequisites
    • 1-2 years of audit experience

  • Vendor
    • AICPA
  • Level
    • Intermediate
  • Fields of Study
    • Auditing
  • Message
    • When & Where You Want

Description

Covering what you need to know about your responsibilities when your client engages a service organization, this CPE course will explore how and when to refer to related performance and documentation requirements.

Designed For

  • Experienced in-charge auditors
  • Audit seniors
  • Firms that want consistent training and level setting

Objectives

  • Distinguish between type 1 and type 2 SOCr reports, when each type applies, and the required procedures when using each.
  • Identify the differences between an auditor's specialist and a management's specialist and required procedures when either is used.

Highlights

  • Risk assessment
  • System and organization control (SOC) reports
  • Using a specialist in an audit

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