March 20, 2024


2 Total CPE Credits


Audit 202: Applying Audit Risk to the Detailed Audit Plan

  • Instructor

    Jennifer Louis

Learning Objectives

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

  • Recall the importance of risk assessment to a high-quality audit
  • Recognize the audit risk formula, including how the elements relate
  • Identify the steps and best practices of an effective risk assessment process
  • Link risk to a detailed audit plan

Major Topics

The major topics covered in this course include:

  • Overview of a risk-based audit process
  • How the individual elements of the audit risk formula interrelate
  • Emphasis on overall risk, fraud risk, and control risk
  • Linking the assessed risk of material misstatement to the detailed audit plan
  • Documenting risk assessment conclusions and responses

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • A&A

Advanced Preparation


Intended Audience

Accountants who must identify, assess and respond to risk through a detailed audit plan on a financial statement audit.


CPA Crossings

Register For This Event

  • ASCPA Member

    $ 89 89
  • ASCPA Non-Member

    $ 139 139
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