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July 23, 2018
2:00PM - 4:00PM ET



Course Description

This course takes an in-depth exploration of the information gathering process and documentation of the Risk of Material Misstatement that is required under Generally Accepted Auditing Standards (GAAS). The linkage of the Risk of Material Misstatement to the generation of the audit program is also discussed.


Kurt Oestriecher

Kurt G. Oestriecher is the partner in charge of accounting and auditing services with Oestriecher & Company of Alexandria, Louisiana and has been with the firm since graduating from Northeast Louisiana University in 1986. Kurt is a member of the American Institute of Certified Public Accountants (AICPA) and the Society of Louisiana Certified Public Accountants (LCPA). He has held multiple positions within each organization, including President of the LCPA (2002–2003). He currently serves as the chair of the LCAP Professional Ethics Committee and as a member of Council of the AICPA. Kurt is the recipient of three Outstanding Discussion Leader Awards from the LCPA, and was named the Outstanding Discussion Leader for the AICPA from 2006–2013. He has authored and coauthored many educational courses on accounting and auditing topics, and served as an Adjunct Instructor of Accounting at LSUA and Northwestern State University.

Course Specifics

Oct 24, 2017

Compliance Information

Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Identify the risk assessment process as defined by GAAS
  • Cite the process of understanding the entity and its environment
  • Identify the key elements of properly documenting the internal control of the entity

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