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Auditing Bits in Bytes™ Session 5: Substantive Testing


This 2-hour session focuses on performing the substantive audit procedures outlined in the detailed audit plan. Common deficiencies in performing and documenting these further audit procedures will be discussed.

Develop a game plan for successful audits, learn more about MACPA’s Auditing Bits in Bytes™.

Learning Objectives
  • Identify steps to design and perform substantive audit procedures comprising the detailed audit plan
  • Identify common deficiencies in performing and documenting further audit procedures, including both tests of details and substantive analytic procedures
  • Recognize how to comply with specific requirements for extended tests of details performed to address higher risk of material misstatement, including external confirmation and sampling
Major Topics
  • Nature, Timing & Extent of Substantive Testing – How to gather sufficient and appropriate audit evidence to support the audit opinion
  • Substantive Analytic Review – Typical deficiencies in designing, documenting and leveraging audit evidence gathered through these further audit procedures
  • Confirmations – Mistakes made in designing and evaluating the results of third-party confirmations as a form of persuasive audit evidence
  • Sampling Considerations – Common misunderstandings related to designing, performing and concluding on tests of details
  • Extensive illustrative examples will be used to reinforce a practical understanding of the most critical principles and standards that support a high-quality, insightful, and profitable engagement
Business Learning Institute
Course Level
Professional Area of Focus
Accounting & Auditing
CPE Field of Study
Who Should Attend
  • Anyone who is new to auditing or desires a refresher in how to perform effective and efficient financial statement audits for non-issuers in accordance with professional and regulatory standards.
Jennifer Louis
  • None
Advanced Preparation
  • None


Event Information
Available 24/7
Total CPE Credits


$ (% off)


$ (% off)
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Auditing Bits in Bytes™ Session 5: Substantive Testing

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