If you audit small- to midsized entities you can use these tips, tools and techniques to efficiently document your understanding of your client's controls at this course hosted by the Ohio Society of CPAs.
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With the issuance of the AICPA risk assessment SAS's, auditors have no choice but to better understand internal controls in order to assess the design of controls and determine if they have been implemented. You will understand how to decide when it's necessary or more efficient to test your client's controls. In addition, this training illustrates how to test internal controls efficiently at the financial statement and assertion level. This course is also recommended for persons working in industry who would like to learn more about improving their entities internal controls and avoiding SAS No. 115 comments. This course qualifies for yellow book.
The session will take place on November 18 at Receptions Fairfield in Fairfield, Ohio. For more information, visit http://www.ohioscpa.com/Education/Class.aspx?id=5564.