Continuing Professional Education · Self-Study
Auditing the Cycles: Procedures That Hold Up
Built from primary sources · statutes, standards & official guidance
- CPE credits
- 8 CPE credits
- Lessons
- 8 lessons
- Field of study
- Auditing
- Pass requirement
- 70% to pass
Lessons
0 of 8 completed- Audit Evidence & Professional Skepticism: Building the Persuasive CaseNot started~87 min
- Auditing cash: procedures, reconciliations & fraudNot started~87 min
- Auditing receivables: confirmations & valuationNot started~87 min
- Auditing inventory: observation, counts & costingNot started~87 min
- Auditing PP&E & Intangibles: Existence, Valuation, ImpairmentNot started~87 min
- Auditing the revenue cycle: controls & substantive testsNot started~87 min
- Auditing liabilities, debt & contingenciesNot started~87 min
- Wrap-up: subsequent events, related parties & going concernNot started~88 min
Progress is saved in this browser. Each lesson's final exam requires a score of 70% or higher to earn that lesson's CPE credit.
Course details
Program information
- Delivery method
- QAS Self-Study
- Program level
- Basic — Basic-level: the course assumes only foundational audit knowledge and builds the procedure-level toolkit for auditing each major transaction cycle — what to test, which direction the evidence runs, and which assertion each procedure proves.
- Prerequisites
- Foundational audit knowledge.
- Advance preparation
- None
- Final exam
- 70% to pass · Unlimited retakes; each lesson's final exam allows repeated attempts. · Questions and answer options are presented in fixed order on every attempt.
- Content last reviewed
- 2026-09-21
- Accessibility
- Slide decks are text-based HTML. Voice narration (where produced) is accompanied by its full written script on the Listen tab. Worksheet keyboard operability and screen-reader behavior have not been formally tested.
- Refund policy
- Draft — pending attorney and CPA review. Full refund within 30 days of enrollment, provided you have not passed the final assessment and have not been issued a CPE certificate. Once a certificate is issued, the enrollment is non-refundable.
- Complaint resolution
- Draft — pending attorney and CPA review. Email support with your full name, contact information, course title, and a description of the issue, including relevant dates and supporting detail.
CPE credit basis
NASBA word-count formula: (words ÷ 180 + questions × 1.85) ÷ 50, rounded down. Narration of the text adds no separate minutes. Claimed credit never exceeds computed credit.
| Lesson | Words | Questions | Computed | Claimed |
|---|---|---|---|---|
| 1. Audit Evidence & Professional Skepticism: Building the Persuasive Case | 9,048 | 20 | 87.3 min · 1.5 credits | 1 credit |
| 2. Auditing cash: procedures, reconciliations & fraud | 9,011 | 20 | 87.1 min · 1.5 credits | 1 credit |
| 3. Auditing receivables: confirmations & valuation | 9,002 | 20 | 87 min · 1.5 credits | 1 credit |
| 4. Auditing inventory: observation, counts & costing | 9,007 | 20 | 87 min · 1.5 credits | 1 credit |
| 5. Auditing PP&E & Intangibles: Existence, Valuation, Impairment | 9,019 | 20 | 87.1 min · 1.5 credits | 1 credit |
| 6. Auditing the revenue cycle: controls & substantive tests | 9,000 | 20 | 87 min · 1.5 credits | 1 credit |
| 7. Auditing liabilities, debt & contingencies | 9,008 | 20 | 87 min · 1.5 credits | 1 credit |
| 8. Wrap-up: subsequent events, related parties & going concern | 9,109 | 20 | 87.6 min · 1.5 credits | 1 credit |
Please read
Educational material only. This course is for continuing professional education and does not constitute legal advice, audit guidance beyond the professional standards, or authoritative interpretation of those standards. Verify all requirements against the current primary authorities: the AICPA Professional Standards (AU-C), PCAOB auditing standards, and SEC guidance. Standards and regulations change; this course reflects research conducted in September 2026.