Surgent's A Guide to Auditing Common Investments On-Demand Webcast

Course Details



Field of Study

Accounting & Audit

CPE Credit

2 hours CPE credit


Surgent McCoy CPE, LLC




Many small- and mid-size entities hold fewer complex investments including alternative investments. This module will provide an overview for evaluating the proper recognition, measurement, and disclosure of common investment types as well as how to audit them. Derivatives and other more complex investments will be discussed in another module.


  • Overview of common investment types
  • Typical audit risks and related audit procedures
  • Alternative Investments
  • Fair value disclosure, including applying the fair value hierarchy


  • Identify the proper accounting for common investments
  • Explain audit risks associated with auditing common investments
  • Discuss how to tailor the audit plan to assessed risks of material misstatement
  • Explain fair value  and other presentation and disclosure requirements

Designed For

Accountants responsible for accounting for or auditing fewer complex investments, including alternative investments.

Course Pricing

WYOCPA Member Fee

Non-Member Fee

Your Price

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