Evaluation of Misstatements Identified During the Audit
Learning objectives
After completing this course, the learner should be able to:
- Evaluate the impact of identified misstatements on the overall audit process
- Differentiate between various types of misstatements and their implications on financial statements
- Apply the Rollover and Iron Curtain methods to assess the materiality of misstatements
A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823