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 Secure Transaction CPE Credits
1 Credits: Auditing
Course Level
Basic
Format
Webcast
Course Description
Tests of details are where audit efficiency is won or lost. In this one-hour course from Sunish Mehta’s Auditing Top 10 List series, you’ll walk through a focused, practical top 10 framework for when and why to perform tests of details, how to align them with the audit risk model and SAS 145, and how to decide between analytics, tests of controls, and substantive detail testing on nonpublic audits. You’ll revisit assertion-level risks, significant risks, and fraud risks, and see how AU-C 520, 240, 350, and 505 guide your response.
From there, the course drills into the NET (nature, extent, timing) of tests of details; using ISIs, scope-based testing, and risk-attribute selections to achieve coverage without unnecessary sampling; applying fraud and journal-entry testing requirements; and tightening documentation so your workpapers clearly tell the story and withstand peer review. You’ll leave with a concise checklist-style approach you can plug directly into your next engagement to get sufficient appropriate audit evidence—and credit for the work you’ve done.
Learning Objectives
After completing this course, participants will be able to:
- Identify when tests of details are required or preferable to analytical procedures and tests of controls, based on assertion-level and significant risks.
- Determine the appropriate nature, extent, and timing of tests of details using the audit risk model and NET framework.
- Design test-of-details strategies that combine ISIs, scope-based testing, risk-attribute selections, and sampling to achieve effective population coverage.
- Apply AU-C requirements for confirmations, inventory observation, estimates, fraud procedures, and journal-entry testing in the context of nonpublic entity audits.
- Improve documentation of tests of details so workpapers clearly state purpose, scope, procedures, and results, and support audit conclusions.
Course Specifics
WC1925457127
December 5, 2025
None
None
Compliance Information
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Sunish Mehta, experienced CPA, CGMA, CPE Instructor and thought leader. As founder and principal of Mindful-CPA Mindful-PRO, Sunish has over 30 years of experience. He leads training courses in Accounting, Auditing, Leadership & Management and Mindfulness with an attitude of making things Fun & Easy for all his audiences! Professional Highlights: Inner MBA – New York University 2021. BS in Accounting & Business Admin – California State University, Northridge 1993 National Speaker with leading CPE Providers for over 16 years leading seminars, webinars, courses and workshops across the US and India, China and The Philippines. Over 15 years of professional …
Webcast
