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Secure Transaction CPE Credits
1 Credits: Auditing
Course Level
Basic
Format
Webcast
Course Description
Disaggregation, A Cutting Edge Tool shows auditors how to use disaggregation deliberately at every stage of the audit to sharpen judgment, reduce unnecessary work, and improve audit quality. Building on the “audit pipeline” framework, Sunish Mehta walks through how breaking balances, transactions, and risks into meaningful components can make risk assessment, materiality, and audit responses far more precise—especially for nonpublic entities.
Using a practical “Top 10” list, the course demonstrates how to apply disaggregation to performance materiality, understanding the entity, preliminary and substantive analytics, tests of controls, tests of details (including ISI and scope decisions), sampling strategies, and even forms and checklists. Through concrete examples (e.g., revenue streams, AR aging tranches, group audits, and assertion-level risk by stream), participants learn how to link a more granular view of the data to targeted procedures, better documentation, and stronger realization on engagements.
Learning Objectives
After completing this course, participants will be able to:
- Identify when and where disaggregation can be applied throughout the audit pipeline, including risk assessment procedures, analytics, tests of controls, and tests of details on audits of nonpublic entities.
- Determine how to disaggregate performance materiality for subclasses of transactions, sub-balances, and disclosures to better tailor scopes and tolerable misstatement.
- Use disaggregated preliminary and substantive analytics (e.g., by aging, product line, location, or time period) to highlight higher-risk segments and focus audit effort.
- Design assertion-level risk assessments that distinguish between disaggregated revenue streams and other key populations, including identifying non-relevant assertions where appropriate under SAS 145.
- Apply disaggregation to ISI selection, sampling stratification, and control testing so that nature, timing, and extent of procedures are calibrated to risk while supporting efficient, well-documented audits.
Course Specifics
WC1925457140
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
