April 8, 2024


2 Total CPE Credits


Audit 304: Auditing Basic Investments - Common Risks

  • Instructor

    Jennifer Louis

Learning Objectives

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

  • Recall typical audit risks associated with auditing the most common investments
  • Identify how to tailor the audit plan to assessed risks of material misstatement
  • Recognize the fundamental principles of accounting for common derivatives
  • Recall fair value presentation and disclosure requirements

Major Topics

The major topics covered in this course include:

  • Overview of the most common investment types
  • Typical audit risks and related audit procedures for common investments
  • The basics of accounting for equity investments in other entities
  • Understanding common 'plain vanilla' derivatives, like interest rate swaps
  • Fair value disclosure, including applying the fair value hierarchy

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 responsible for accounting for or auditing less-complex investments, including 'plain vanilla' derivatives


CPA Crossings

Register For This Event

  • ASCPA Member

    $ 89 89
  • ASCPA Non-Member

    $ 139 139
    Your Price

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