March 15, 2024


2 Total CPE Credits


Audit 108: Auditing PP&E and Leases - Common Risks

  • Instructor

    Jennifer Louis

Learning Objectives

Upon completion of this course, you will be able to...

  • Identify typical audit risks and special audit considerations for tangible long-lived assets
  • Tailor a detailed audit plan to respond to assessed risk of material misstatement related to fixed assets and leases
  • Recall key controls related to property, plant, and equipment
  • Recognize and apply lease accounting requirements, including the impact of Topic 842 lease accounting standard changes on both lessees and lessors

Major Topics

The major topics covered in this course include:

  • Typical audit risks and responses for tangible long-lived assets
  • Special issues related to initial recognition and capitalization, including capitalized interest
  • Key controls related to PP&E
  • Lease accounting requirements and practical application of Topic 842

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting

Advanced Preparation


Intended Audience

Accountants responsible for auditing property, plant and equipment, including leases


CPA Crossings

Register For This Event

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    $ 89 89
  • ASCPA Non-Member

    $ 139 139
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