Experienced Staff/New In-Charge - Auditing Intangible Assets and Goodwill

A review of accounting for intangible assets and the history of accounting for goodwill, this CPE course addresses the common risks, internal controls and auditing procedures for intangible assets and goodwill.

• Experienced staff
• New in-charge auditors

• Identify intangible assets and goodwill and the appropriate accounting for each type.
• Recall the audit objectives and related assertions in the area of intangible assets and goodwill.
• Identify basic processes, controls, and audit procedures in the intangible assets and goodwill area, and identify weaknesses and possible solutions.
• Recall the common audit procedures surrounding intangible assets and goodwill and demonstrate mastery through a commonly encountered audit situation.

• Accounting for intangible assets and goodwill
• Auditing intangible assets
• Auditing goodwill
• Risk assessment
• Common audit procedures
• Documentation