November 18, 2022


4 Total CPE Credits


Surgent's Performing an Effective Audit Risk Assessment in the COVID-19 Environment

Learning Objectives

  • Recall key concepts in the risk assessment standards, including various requirements
  • Recognize how to implement the standards in practice
  • Identify approaches to comply with professional standards while auditing in a virtual environment

Major Topics

  • Audit process and planning
  • Setting materiality
  • Assessing the risk of material misstatement and the design and implementation of internal controls
  • Assessing the impact on the assessment of internal controls in a changing work environment
  • Designing procedures to test the effectiveness of controls
  • Designing procedures to perform substantive procedures
  • Challenges in performing audit procedures in a virtual environment
  • Performing and evaluating interim and year-end tests of control and substantive procedures
  • Final audit procedures and wrap up

CPE Credits Available

Total CPE
Accounting & Auditing

Things to Know About This Course

Course Level

  • Basic



Advanced Preparation


Intended Audience

All auditors involved in applying the risk assessment requirements


Surgent McCoy CPE

This event has ended.