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8.0 Credits

External auditors understand concepts like materiality, reasonableness, and risk of material misstatement. Learn how to think like an auditor when preparing your financial statements and related disclosures.


  • Describe important judgments made by the auditor in providing reasonable assurance about whether financial statements are materially misstated due to fraud or error
  • Explain how to apply subjectivity, materiality and other critical aspects of professional judgment when preparing financial statements and related disclosures
  • Apply illustrative examples to explain how judgment can be appropriately applied in reliable financial reporting

Major Topics

  • Determining an appropriate sense of quantitative and qualitative materiality
  • Identifying the critical components of the financial statements that matter most to financial statement users
  • Evaluating where the financial statements are most likely to contain material fraud and error, and ensuring adequate internal control and monitoring to mitigate those risks


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Monday, October 18, 2021

General Sessions