Experienced In-Charge/Senior - Auditing Deferred Income Taxes

Available Anytime
Location: Online
1Credits
Accounting and Auditing
Registration is Open
FICPA Members
$89.00 Regular Price
Nonmembers
$109.00 Regular Price
Product Code: AI23-ASE4-DIT
Level: Intermediate
Vendor: AICPA CPE Division
Field of Study: Auditing

Overview:

This CPE course can be purchased individually, or as a part of the Audit Staff Essentials - Experienced In-Charge/Senior training bundle.

Deferred income taxes can be difficult because of the client estimates and management assumptions involved.

Many staff members shy away from these tasks, but this course will help.

Learn how to plan and perform test work surrounding deferred income taxes, tax provisions, and valuation allowances.

Objectives:

Learning Outcomes

  • This course will prepare you to do the following:
  • Recall the principles of FASB Accounting Standards Codification (ASC) 740, Income Taxes.
  • Recall the auditing considerations surrounding FASB ASC 740.

Major Topics:

Key Topics

  • Deferred income taxes
  • Provision for income taxes
  • Valuation allowances.

Designed For:

Who Will Benefit

  • Experienced in-charge auditors
  • Audit seniors
  • Firms that want consistent training and level setting


Prerequisite:

1-2 years of audit experience