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The session will be conducted by a former ASB member who led the development of and periodic updates to the AICPA Audit Sampling and Assessing and Responding to Audit Risk guides. The objectives of this session include:
Evaluating alternative strategies for achieving low audit risk
Evaluating the relative efficiency of various auditing techniques for gathering audit evidence.
Identifying some common prejudices, myths and miss-understandings related to various audit techniques.
Identifying common peer review and inspection comments related to audit strategy
Speaker(s):
Lynford
Graham,
CPA, PhD, CFE,
Visiting Professor and Executive in Residence,
Bentley University
