Surgent's Using the Work of a Specialist & Internal Audit

Overview

During the audit of the financial statements, an auditor will obtain evidence from many sources to support the account balances, transactions and events that occurred during the period, as well as the financial statement disclosures. This course discusses the use of management's specialists, the auditor's specialists, inventory counting services, pricing services and internal audit. (Please Note: This module is part of Surgent's Audit Skills Training: Level 5.)