This program will review the requirements of risk-based auditing, address best practices when conducting planning and risk assessment procedures, describe audit testing strategies including sampling and internal control testing, and illustrate documentation examples that comply with the risk assessment standards. Additionally, this course will introduce, explain, and outline how artificial intelligence (AI) can, and already is, changing the audit process. Specifically, this course will examine how AI will change fundamental components of the risk-based audit process.
Audit practitioners having responsibility for planning and supervising audits, as well as other members of audit engagement teams involved with audits of non-public entities. Additionally, this course is designed for audit professionals seeking to better
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