The Most Dangerous Elements of a GAAS Audit

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Event Details

Thursday, November 14, 2019

8:00am – 11:30am
(Registration: 7:30am)


Holiday Inn

1100 5th St S

Great Falls, MT 59405


Field of Study

  • Auditing

CPE Credit

4 hours CPE credit

Course Code



Level of Knowledge



Surgent McCoy CPE LLC


Basic audit knowledge.


The formula for a successful audit today consists of many elements. Some of those elements require more thoughtfulness and caution in their application than others. In this course, we will explore those more combustible elements that can cause the audit to blow up with the budget, peer reviewers, clients and others. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of today’s GAAS.


  • The documentation standard to which auditors are held (AU-C section 230)
  • The auditor’s responsibility related to fraud (AU-C section 240)
  • Properly applying the core risk assessment standards (AU-C sections 315 and 330)
  • Assessing and effectively communicating internal control deficiencies (AU-C section 265)
  • Audit conclusions and reporting (several AU-C sections in the 700s)


  • Stay current on key aspects of maintaining professional skepticism and avoid problems with clients, peer reviewers and others.
  • Proficiently perform audits through an increased knowledge of how the various sections of GAAS are applied and interrelate to each other.
  • Skillfully apply the more troublesome requirements used by auditors on a daily basis.

Designed For

All auditors.

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