Arrive in plenty of time to check-in by 6 p.m. on Sunday
Attendance is required for the new opening activity/reception!
COURSE
INFO & REGISTRATION: |
LEVEL
1
>> NEW! Four days! <<
Sept. 21-25, 2008
2007 Evaluation Summaries
Sessions: 1 & 2 |
LEVEL
2
July 13-16, 2008
2007 Evaluation Summaries
Sessions: 1, 2,& 3 |
LEVEL
3
July 27-30, 2008
2007 Evaluation Summaries
Sessions: 1 & 2
|
LEVEL
4
Nov. 9-12, 2008
2007 Evaluation Summary
|
LEVEL
5
Nov. 16-19, 2008
2007 Evaluation Summaries
Sessions: 1 & 2 |
MAXIMUM NUMBER OF PARTICIPANTS
PER
SESSION IS 25!
Additional sessions of levels may be arranged if needed. |
Don't know your login credentials?
Contact Irene at IHayden@agn.org for assistance.
Cancellation
Policy: |
If
a registration is cancelled within SIX WEEKS of
a scheduled program, a fee may be assessed
against the firm. If a registration is not cancelled
and a participant does not attend the program,
the firm will be assessed as though the
person attended. |
From
the AGN North American Board of Directors: |
At the Board Meeting held
on Monday, October 27, 2003 at the World Congress
Meeting in Cancun, Mexico, the Board affirmed
its long-standing policy regarding sharing of
costs associated with AGN-NA staff training programs:
"All
expenses, including travel, for all offerings
of a given course offered by (AGN-NA) shall
be pooled and divided among the firms represented
in proportion to the number of persons attending."
"Spouses or guests shall not accompany
participants to the course site for audit and/or
tax staff training."
"A hospitality event, where applicable,
shall be an evening event during each course.
Refreshments shall consist of domestic beer,
house wine, and sodas. Attendance is required."
|
Costs: |
Costs for
the training are shared by the participating
firms. In 2007 an average of 22 participants were
in each training session, resulting in a cost
of approximately $1,613 per person. The costs
for the 3-day courses included:
Travel
|
Instructor's
fees
|
Lodging
|
Manual/book
fees
|
Food
|
|
Costs
in 2008 will increase due to
increased fees, transportation costs, and group dinners. Participating
firms will be billed for the training after
the course has taken place. |

COURSE DETAILS
Duration
NEW! - Four Days
Experience
0-4 Months (new auditors with
no busy season experience)
Delivery Method
Group-Live
CPE Credits
32 Hours
(23 Auditing, 7 Accounting,
and 2 Communication)
Prerequisites
No prerequisites or advance
preparation is required
Refund
Policy
Refunds
are determined
on a
case-by-case basis
Course
Registration
Online at www.agn-na.org
Record
Retention Policy
The AGN office retains all
CPE
records for a minimum
of five years
Complaint
Resolution
Contact
Rita Hood,
AGN-NA Executive
Director
at rhood@agn.org
or phone her at
303-743-7880
|
Level
1:
Basic Audit Staff Training
OBJECTIVE
This session helps new auditors get off on the right foot. It introduces them to the auditing field and basic auditing responsibilities. The course includes case studies on common audit areas and provides an overview of how each area fits into the big picture.
Role of the Staff Auditor – 0.5 Hour (Auditing)
- To describe five characteristics and skills that are important to a staff person’s success
Scope of Services – 1.5 Hours (Auditing)
- To explain the differences between attest services and bookkeeping assistance
- To explain the differences in the purpose and scope of audits, reviews, and compilations
Basic Audit Responsibilities – 3 Hours (Auditing)
- To define and gather appropriate and sufficient audit evidence
- To create, organize, and prepare audit documentation
Introduction of the Audit Plan – 2.5 Hours (Auditing)
- To outline the basic components of an audit plan and to describe a staff auditor’s responsibilities for applying that plan
- To explain the fundamental purpose and five required components of understanding the entity and its environment
- To complete or participate in the completion of selected sections of key practice aids and work papers
Introduction to Internal Controls & Analytical Procedures – 4.5 Hours (Auditing)
- To assist in gaining an understanding of a client’s internal control structure, including performing verification procedures such as walkthroughs and document inspections
- To perform previously designed substantive analytical procedures
Common Audit Areas – 17 Hours (10 Hours Auditing, 7 Hours Accounting)
(Cash, A/R, PP&E, Inventory, Other Assets and Liabilities, A/P, Debt)
- To Identify and explain the basic audit risks within each listed area
- To perform common previously designed audit procedures in each area and explain how the procedures address documented risks and assertions
Information Gathering – 2 Hours (Communication)
- To create and track the status of client requests
- To describe an effective method for performing verbal inquiries with clients
- To plan for the gathering of information and evidence through the use of inquiry
Introduction to Public Accounting – 1 Hour (Auditing)
- To describe to clients and colleagues the nature and basic terminology of Public Accounting
|

AGN International - North
America, Inc. is registered with the National Association
of State Boards of Accountancy (NASBA), as a sponsor
of continuing professional education on the National
Registry of CPE Sponsors. State boards of accountancy
have final authority on the acceptance of individual
courses for CPE credit. Complaints regarding registered
sponsors may be addressed to the National Registry
of CPE Sponsors, 150 Fourth Avenue North, Suite 700,
Nashville, TN, 37219-2417 or by visiting the website:
www.nasba.org. |
|

COURSE DETAILS
Duration
Three Days
Experience
5-21 Months
Delivery Method
Group-Live
CPE Credits
24 Hours
(17.5 Auditing, 4.5 Accounting,
and 2 Communication)
Prerequisites
No prerequisites or advance
preparation is required
Refund
Policy
Refunds
are determined
on a
case-by-case basis
Course
Registration
Online at www.agn-na.org
Record
Retention Policy
The AGN office retains all
CPE
records for a minimum
of five years
Complaint
Resolution
Contact
Rita Hood,
AGN-NA Executive
Director
at rhood@agn.org
or phone her at
303-743-7880
|
Level
2: Experienced Audit Staff
Training
OBJECTIVE
This session introduces auditors to the complete audit process and plan. It teaches auditors how to improve critical auditing skills that are necessary to complete more challenging procedures and tests.
The Role of the Experienced Staff Auditor– 1 Hours (Auditing)
- To describe and provide multiple examples of the increased expectations of an experienced staff person
- To list core auditing concepts that are critical to the success of experienced staff auditor
The Audit Process and Plan – 6 Hours (Auditing)
- To list the major phases of the audit process and to explain the significant elements in each phase
- To perform procedures to assist the team in gaining, updating, and documenting their understanding of the entity and its environment
- To perform procedures to gain an understanding of and document the client’s processes and controls
- To assist the team in identifying key controls and evaluating design effectiveness of controls
- To identify basic risks of material misstatement using an understanding of the entity and its environment, including internal controls
- To describe the role of an experienced staff in the assessment of risk on an audit engagement
Analytical Procedures – 3 Hours (Auditing)
- To determine when substantive analyticals are appropriate in an audit
- To design and perform analytical procedures to income statement accounts
Sampling & Other Substantive Tests of Detail – 2.5 Hours (Auditing)
- To recommend an appropriate tests of details approach based on the nature of the account or items being tested
- To perform tests of details, such as scope tests
- To perform non-statistical sampling techniques
- To evaluate errors and findings and list the required audit team responses to such findings
Auditing Estimates and Accruals – 2 Hours (Auditing)
- To identify common estimates and accruals existing at most clients
- To list the three general approaches to auditing estimates and to provide an example of when each is most appropriate
- To design an effective audit approach for a non-complex, common estimate such as the reserve for uncollectible receivables or the allowance for sales returns
Revenue – 2.5 Hours (Accounting)
- To list and explain the four criteria for revenue recognition
- To describe common revenue recognition issues and the related accounting treatments
- To explain and design basic auditing procedures for revenue and related accounts
Management Comments – 2 Hours (Auditing)
- To list and define the two types of comments provided to management,
- To define the three levels of control deficiencies and required communications
- To recognize issues that require comment in a management letter or similar communication
- To list four procedures that increase the likelihood of identifying value-added business comments
Drafting Financial Statements – 3 Hours (2 Hours Accounting, 1 Hour Auditing)
- To explain the purpose of each element of a financial statement package
- To describe common relationships between financial statement components
- To list five or more common mistakes made by staff when preparing or
- proofing financial statements
- To assist a client in the preparation of a non-complex Statement of Cash Flows using the indirect method
Problem Analysis and Solving – 2 hours (Communication)
- To use a thinking model to improve problem analysis
- To use creativity tools to increase brainstorming and problem solving abilities
- To select sufficient and appropriate information gathering procedures
|

AGN International - North
America, Inc. is registered with the National Association
of State Boards of Accountancy (NASBA), as a sponsor
of continuing professional education on the National
Registry of CPE Sponsors. State boards of accountancy
have final authority on the acceptance of individual
courses for CPE credit. Complaints regarding registered
sponsors may be addressed to the National Registry
of CPE Sponsors, 150 Fourth Avenue North, Suite 700,
Nashville, TN, 37219-2417 or by visiting the website:
www.nasba.org. |
|

COURSE DETAILS
Duration
Three Days
Experience
21-36 Months
Delivery Method
Group-Live
CPE Credits
24 Hours
(21 Auditing, 1 Personal Development,
and 2 Communication)
Prerequisites
No prerequisites or advance
preparation is required
Refund
Policy
Refunds
are determined
on a
case-by-case basis
Course
Registration
Online at www.agn-na.org
Record
Retention Policy
The AGN office retains all
CPE
records for a minimum
of five years
Complaint
Resolution
Contact
Rita Hood,
AGN-NA Executive
Director
at rhood@agn.org
or phone her at
303-743-7880
|
Level
3: Audit In-Charge Training
OBJECTIVE
This session challenges auditors to take in-field responsibility for an audit. It provides an in-depth look at designing and completing the key steps in an audit. The course includes case studies on applying key steps, such as understanding the entity and its environment (including internal control), assessing the risk of material misstatement, designing further audit procedures, and communicating internal control deficiencies. The course also reviews project management and other technical requirements of an audit engagement, including budgeting and time management, reviewing audit documentation, performing strong analytics, and completing the engagement. In addition, the course addresses how to communicate detailed specific instructions to staff and other basics of supervising staff auditors.
Role of the In-Charge Auditor – 1 Hour (Auditing)
- To identify ten important skills and characteristics of the best performing in-charge accountants
The Audit Process and Plan – 7 Hours (Auditing)
- To obtain an understanding of the entity and its environment sufficient to identify risks of material misstatement
- To obtain an understanding and participate in the evaluation of the design effectiveness of an entity’s internal control structure, including information technology controls
- To assess risks of material misstatement at the financial statement and assertion level
- To design sufficient and appropriate audit procedures to respond to assessed risks
- To evaluate and draft required communications of internal control deficiencies
Engagement Management – 2 Hours (Auditing)
- To list five or more client and engagement management techniques and describe the situations in which they might be most effective
- To list four or more key principles to creating and using budgets before, during, and after fieldwork
Time Management – 1 Hour (Personal Development)
- To describe the key steps in an effective time management strategy
- To analyze common work day activities to identify unproductive time usage
- To list best practices for managing short-term goals and daily activities
Supervision – 4 Hours (Auditing)
- To describe and discuss ten or more characteristics or skills of effective and ineffective supervisors
- To determine when it is appropriate to delegate and what participants must do to be effective in a delegation role
- To provide positive and constructive feedback using a simple four step process
Communication and Information Gathering Skills – 2 Hours (Communication)
- To clearly communicate instructions to staff and others
- To describe techniques for effectively interviewing clients and processing the information obtained from inquiries
- To listen actively in order to increase participants’ understanding of essential information
Documentation & File Review– 3 Hours (Auditing)
- To describe and apply the requirements of audit documentation standards
- To review audit documentation prepared by others and write productive review notes
Analytical Procedures – 4 Hours (Auditing)
- To list four common sources for developing independent expectations
- To design and perform strong substantive analyticals in multiple audit areas
|

AGN International - North
America, Inc. is registered with the National Association
of State Boards of Accountancy (NASBA), as a sponsor
of continuing professional education on the National
Registry of CPE Sponsors. State boards of accountancy
have final authority on the acceptance of individual
courses for CPE credit. Complaints regarding registered
sponsors may be addressed to the National Registry
of CPE Sponsors, 150 Fourth Avenue North, Suite 700,
Nashville, TN, 37219-2417 or by visiting the website:
www.nasba.org. |
|

COURSE DETAILS
Duration
Three Days
Experience
3-5 years
Delivery Method
Group-Live
CPE Credits
24 Hours
(21 Auditing, 2 Personal Development,
and 1 Accounting)
Prerequisites
No prerequisites or advance
preparation is required
Refund
Policy
Refunds
are determined
on a
case-by-case basis
Course
Registration
Online at www.agn-na.org
Record
Retention Policy
The AGN office retains all
CPE
records for a minimum
of five years
Complaint
Resolution
Contact
Rita Hood,
AGN-NA Executive
Director
at rhood@agn.org
or phone her at
303-743-7880
|
Level
4: Experienced Audit In-Charge
Training
OBJECTIVE
This session moves experienced auditors beyond the basics. The program helps participants further develop skills in completing and documenting key parts of the audit process. In addition, the program challenges participants to consider various methods of supervision, techniques for managing multiple projects, skills needed to assume a more significant client service role, and how to provide constructive management feedback.
Role of the Experienced In-Charge Auditor – 1 Hour (Auditing)
- To identify the five most significant challenges facing them as an experienced in-charge
Supervision – 8 Hours (Auditing)
- To discuss the challenges of a supervisor or in-charge accountant
- To explain the principles and benefits of situational leadership
- To motivate individuals for peak performance
- To describe the key steps necessary to serve as a mentor and coach to team members
- To provide positive and constructive performance feedback
The Audit Process and Plan – 6 Hours (Auditing)
- To obtain an understanding of an entity and its environment, including its internal controls
- To select appropriate risk assessment procedures to gain an understand of an entity
- To evaluate entity-level controls
- To describe key components of simple IT systems and IT general controls
- To list the steps for evaluating IT general controls
- To evaluate activity-level controls
- To identify and assess risks of material misstatement at the financial statement and assertion levels
- To design audit procedures responsive to assessed risk
Analytical Procedures, Test Controls, and Audit Estimates – 4.5 Hours (Auditing)
- To determine when and how to design tests of operating effectiveness of internal controls
- To apply a top down approach to designing substantive analytical procedures
- To select and design audit procedures for complex audit estimates, including fair value estimates
Evaluating, Concluding & Reporting – 1.5 Hours (Auditing)
- To evaluate misstatements and control deficiencies identified in an audit and perform all required responses
- To explain to staff accountants the requirements of SAS No. 112 and to evaluate and report on identified control deficiencies
- To list five resources that typically generate insightful management letter comments
- To use a three component model to draft control deficiencies and business advice comments for management
Project Management – 2 Hours (Personal Development)
- To list five phases of typical attest projects and to list the major activities within each phase
- To describe five or more strategies for effective and efficient project management
Hot Topics in Accounting and Auditing – 1 Hour (Accounting)
- To list and describe, at a basic level, significant new accounting or auditing pronouncements and the basic audit risks they may introduce
- To recognize when new technical literature might generate a potential risk of material misstatement on their audits
|

AGN International - North
America, Inc. is registered with the National Association
of State Boards of Accountancy (NASBA), as a sponsor
of continuing professional education on the National
Registry of CPE Sponsors. State boards of accountancy
have final authority on the acceptance of individual
courses for CPE credit. Complaints regarding registered
sponsors may be addressed to the National Registry
of CPE Sponsors, 150 Fourth Avenue North, Suite 700,
Nashville, TN, 37219-2417 or by visiting the website:
www.nasba.org. |
|

COURSE DETAILS
Duration
Three Days
Experience
3-8 years
Delivery Method
Group-Live
CPE Credits
24 Hours
(18 Personal Development,
5 Communication,
and 1 Auditing)
Prerequisites
No prerequisites or advance
preparation is required
Refund
Policy
Refunds
are determined
on a
case-by-case basis
Course
Registration
Online at www.agn-na.org
Record
Retention Policy
The AGN office retains all
CPE
records for a minimum
of five years
Complaint
Resolution
Contact
Rita Hood,
AGN-NA Executive
Director
at rhood@agn.org
or phone her at
303-743-7880
|
Level
5: Supervisory/Manager Skills Training
OBJECTIVE
This session helps participants develop select managerial skills and is beneficial for individuals new or growing into his/her management role. This course focuses on the multiple roles and responsibilities of a manager that may go beyond the traditional client engagement. The course also challenges participation to improve presentation, selling, and negotiation skills.
Leadership – 6 Hours (Personal Development)
- To list and rank in importance to their roles characteristics of effective leaders
- To describe five or more key skills needed to effectively lead projects, initiatives and people
- To describe techniques for mentoring employees, including discussion of the roles of a mentor, and various models for coaching and counseling
- To apply various learned techniques and skills noted above related to leadership
Management Activities – 4 Hours (Personal Development)
- To analyze and prioritize the myriad of billable and non-billable management tasks and projects, such as the following:
- Managing contracts
- Staying current technically
- Mentoring others
- Implementing firm initiatives
- Practice development
- To describe and apply techniques for managing colleagues, including partners, clients, seniors and administrative staff
- To generate a personal plan for managing non-billable responsibilities
- To lead effective and efficient meetings, through use of agendas, meeting organization, and attendee management
Practice Management & Development – 2 Hours (Personal Development)
- To define the key elements of practice development in professional services
- To describe techniques for managing growth through client service
- To identify opportunities to increase firm revenues
- To list methods for developing referrals
Negotiation – 3 Hours (Personal Development)
- To perform a self-assessment of the participant’s abilities in the various phases of negotiation
- To describe four or more methods for improving negotiation skills that can be used in a variety of common business situations
Presentation Skills – 5 Hours (Communication)
- To list characteristics of effective presenters
- To describe strategies for developing and delivering common public accounting related presentations
- To organize and deliver a presentation
Sales Process – 3 Hours (Personal Development)
- To perform a skills self-assessment which will identify how well participants understand and respond to sales situations
- To list four or more techniques for improving individual skills within the sales process
Auditing and Accounting Issues – 1 Hour (Auditing)
- To list five recent changes in auditing and accounting guidance
- To identify auditing and accounting issues that arise in common client situations
|

AGN International - North
America, Inc. is registered with the National Association
of State Boards of Accountancy (NASBA), as a sponsor
of continuing professional education on the National
Registry of CPE Sponsors. State boards of accountancy
have final authority on the acceptance of individual
courses for CPE credit. Complaints regarding registered
sponsors may be addressed to the National Registry
of CPE Sponsors, 150 Fourth Avenue North, Suite 700,
Nashville, TN, 37219-2417 or by visiting the website:
www.nasba.org. |
|
|