Webcast
Auditing Top-Ten List: Tests of Controls
Refine your approach to tests of controls with a practical top-10 framework that links D&I, walkthroughs, TOCs, and deficiency evaluation to real changes in your substantive work. Learn when relying on controls actually pays off—and when a substantive-only strategy is the better call.
$49.00
Webcasts are available for viewing Monday – Friday, 8am – 8pm ET,
and Saturday & Sunday, 10am – 6pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
1 Credits: Auditing
Course Level
Basic
Format
Webcast
Course Description
In this 1-credit webcast, Sunish Mehta walks through where tests of controls fit in the audit pipeline and how they interact with the audit risk model for nonpublic entities. He clarifies the distinction between design and implementation (D&I) work under AU-C 315 and operating effectiveness testing, ties in the SAS 145 requirement to assess inherent and control risk separately, and explains when a purely substantive approach makes more sense than relying on controls.
You’ll learn a practical “top 10” framework for planning and executing tests of controls, including walkthroughs versus TOCs, sample design for infrequent and high-frequency controls (attribute sampling), and targeted testing of IT and application controls. The course closes with a grounded approach to evaluating TOC results—classifying deviations, considering compensating controls, understanding when deficiencies rise to significant deficiencies or material weaknesses under AU-C 265, and translating all of this into efficient substantive procedures and better-managed busy-season bandwidth.
Learning Objectives
Upon completion of this course, participants will be able to:
- List the choices and pros/cons of testing of controls.
- Apply the Top-Ten List to tests of controls to effectively and efficiently execute a financial audit of a non-public entity.
Course Specifics
WC1925437566
July 16, 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
