Surgent's Auditing Complex Investment Types (Audit Skills Training - Level 5) (A5M3)

Course Details

Date

Self-Study

Location

Online

Field of Study

Accounting & Audit

CPE Credit

3 hours CPE credit

Level of Knowledge

Advanced

Vendor

Surgent McCoy CPE, LLC

Prerequisites

Experience on complex audit engagements

Description

Entities may have more complex investments, such as non-readily marketable securities that trade in an inactive market or use unobservable inputs for fair value determination. This module discusses the key considerations when auditing common complex investment types.

Highlights

  • The fair value measurement process, including non-readily marketable securities
  • Auditing fair value measurement and disclosure, including alternative investments and complex derivatives
  • Using a specialist for fair value determination, including Service Organization Control Report considerations
  • Example accounting for complex derivatives, such as put options and embedded derivatives
  • Fair value hierarchy considerations for disclosures related to non-readily marketable investments

Designed For

Accountan

Course Pricing

WYOCPA Member Fee

Applicable if you are a WYOCPA member in good standing.

$54.00
Non-Member Fee

Applicable if you are not a WYOCPA member.

$54.00
Your Price $54.00

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