Kentucky Society of Certified Public Accountants

Overview

Many small- and mid-size entities hold fewer complex investments including alternative investments. This module will provide an overview for evaluating the proper recognition, measurement, and disclosure of common investment types as well as how to audit them. Derivatives and other more complex investments will be discussed in another module.

Prerequisites

None

Objectives

Identify the proper accounting for common investments
Explain audit risks associated with auditing common investments
Discuss how to tailor the audit plan to assessed risks of material misstatement
Explain fair value and other presentation and disclosure requirements

Highlights

Overview of common investment types
Typical audit risks and related audit procedures
Alternative Investments
Fair value disclosure, including applying the fair value hierarchy

Register Now

Materials are generally available 3 days in advance of an event. Once you have downloaded the manual, we are unable to cancel your registration.

Event Code:

SUS0463

2 CPE Credits

Auditing: 2 Credits

Registration

Member Price:

$89

Non-member Price:

$119