QAS Self-Study
Overview
CPE Credits
1 Credits: Auditing
Course Description
Equity accounts generally do not involve a significant amount of transactional activity, but the transactions that do occur can involve substantial amounts and may occasionally involve some of the more complex transactions in accounting. How to Audit Equity describes the characteristics of equity and the activities required to audit the equity portion of the balance sheet. In this course, author Steven Bragg examines these characteristics and activities from an auditing perspective as well as the different types of controls a firm can apply to its equity transactions.
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.
Course Specifics
|
Course ID 9179033 |
Revision Date February 3, 2023 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
Course Instructor
Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. 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 an auditor with …
How to Audit Equity
$29.00 – $49.00
QAS Self-Study
Overview
CPE Credits
1 Credits: Auditing
Course Description
Equity accounts generally do not involve a significant amount of transactional activity, but the transactions that do occur can involve substantial amounts and may occasionally involve some of the more complex transactions in accounting. How to Audit Equity describes the characteristics of equity and the activities required to audit the equity portion of the balance sheet. In this course, author Steven Bragg examines these characteristics and activities from an auditing perspective as well as the different types of controls a firm can apply to its equity transactions.
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.
Course Specifics
|
Course ID 9179033 |
Revision Date February 3, 2023 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
Course Instructor
Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. 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 an auditor with …
How to Audit Equity
$29.00 – $49.00