Description
This CPE course is included in Preparation, Compilation and Review Staff Essentials. It provides fundamental training on the procedures performed when conducting review engagements in accordance with SSARSs.
Objectives
- Recognize the purpose and types of analytical review procedures.
- Indicate the process for performing analytical review procedures.
- Identify inquiries common to review engagements.
- Recall the documentation requirements for inquiry and analytical review procedures.
Highlights
- Analytical procedures common to review engagements
- The importance of developing expectations for analytical procedures
- Inquiries common to review engagements
- Appropriate use of checklists and other forms to document inquiry and analytical procedures