Surgent's A Guide to Auditing Common Investments

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  • Location
    • Your Space
      Your Space
      Self Study - Surgent, ID 00000
  • Credits
    • 2.00
  • Credit Type(s)
    • Auditing (2.00)
  • Prerequisites
    • None

  • Vendor
    • Surgent McCoy CPE, LLC
  • Level
    • Beginning
  • Fields of Study
    • Auditing
  • Message
    • When & Where You Want


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.

  • Course Type: On-Demand Webcast
  • Designed For

    Accountants responsible for accounting for or auditing fewer complex investments, including alternative investments.


    • 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


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

    Advanced Prep


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