Self-Study Course Details
Course Description

External auditors understand concepts like materiality, reasonableness, and risk of material misstatement.  This course will explain how to think like an auditor when preparing your financial statements and related disclosures.

Course Highlights:

  • Determining an appropriate sense of quantitative and qualitative materiality
  • Identifying the critical components of the financial statements that matter most to financial statement users
  • Evaluating where the financial statements are most likely to contain material fraud and error, and ensuring adequate internal control and monitoring to mitigate those risks
Learning Objectives
  • Identify important judgments made by the auditor in providing reasonable assurance about whether financial statements are materially misstated due to fraud or error
  • Recognize how to apply subjectivity, materiality and other critical aspects of professional judgment when preparing financial statements and related disclosures
  • Explore illustrative examples to explain how judgment can be appropriately applied in reliable financial reporting
  • None
Advanced Preparation


Author Details
  • Jennifer Louis
    Jennifer Louis

    Jennifer has over 20 years experience in designing and instructing high-quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success.  In 2003 she founded Emergent Solutions Group, which is dedicated to meeting organization’s professional training needs on a project or part-time basis.  Jennifer serves a wide variety of clients, including public accounting firms, private industry corporations, and public sector agencies.

NASBA Sponsor
  • National Registry of CPE Sponsors for the QAS self-study delivery method
    Encoursa 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:


  • Webinars: CPE certificates will be accessible through your dashboard 1 hour after a webinar concludes.

    Self-Study: CPE certificates will be accessible through your dashboard immediately after passing the qualified assessment.

    For specific instructions on accessing your CPE, please see our FAQ section on our support page.

  • Multiple Attendees on Webinars: Each attendee should register separately for the webinar. If more than 1 attendee participated from the same device, please contact us after the event to let us know. For group signups for paid events, please contact us.

Sign Up For Our All-Access Pass:

Unlimited Access

12+ unique premium webinars each month and 690+ hours of on-demand self-study courses.

Save Time

CPE should be about learning, not wasting time searching all over for the right training.

Save Money

Complete your CPE requirements at one affordable price.

On-the-Go Learning

Learn at your own pace from your computer, tablet, or mobile device.


Our Partners