How to Audit Equity

1 Credits: Auditing


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 Secure Transaction

How to Audit Equity

Course Level
CPE Credits

1 Credits: Auditing

Course Description

Navigating the complexities of auditing equity can be a daunting task, even for seasoned professionals. The transactions, although fewer, are often substantial and involve intricate accounting details. Our course, How to Audit Equity, offers a comprehensive solution to demystify this challenging aspect of auditing. Designed by expert author Steven Bragg, this course focuses on understanding the nuances of equity, its impact on the balance sheet, and the rigorous auditing activities required. We delve into the identification and application of controls essential for equity transactions, ensuring a thorough audit process. Whether it’s dealing with stock dividends, stock splits, or treasury stock, this course equips participants with the knowledge to confidently handle the complexity of equity auditing and enhance the accuracy and reliability of financial statements.

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Learning Objectives

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

Chapter 1

  • Recognize the circumstances that can alter the amount of equity activity in a business.
  • Note the circumstances under which confirmations can be used in the audit of equity.
  • Understand the different types of controls that can be applied to equity.

Chapter 2

  • Describe the accounting for stock dividends and stock splits.
  • Recognize the different ways to account for treasury stock.
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Course Specifics

Course ID
Revision Date
January 3, 2024

There are no prerequisites.

Advanced Preparation


Number of Pages

Compliance Information

NASBA Provider Number: 103220

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

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 300 business books and courses. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and …