
Webcast

Basic

CPE Credits
2 Credits: Auditing
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.
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
Course Specifics
Course ID WC19176364 |
Revision Date March 15, 2020 |
Prerequisites None |
Advanced Preparation None |
Compliance information
Course Instructor

Kurt 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 Oestriecher is the recipient of three Outstanding Discussion Leader …
Applying The Risk Assessment Standards
$98.00
Webcasts are available for viewing Monday - Saturday, 8am - 8pm ET.

Webcast

Basic

CPE Credits
2 Credits: Auditing
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.
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
Course Specifics
Course ID WC19176364 |
Revision Date March 15, 2020 |
Prerequisites None |
Advanced Preparation None |
Compliance information
Course Instructor

Kurt 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 Oestriecher is the recipient of three Outstanding Discussion Leader …
Applying The Risk Assessment Standards
Webcasts are available for viewing Monday - Saturday, 8am - 8pm ET.
$98.00