Available Until:

8/21/2026

Registration Open:

onDemand

Time:

onDemand

Facility:

onDemand

Meeting Type:

CPEOnDemand

CPE Credit:

1.00

Field(s) Of Study:

Auditing (1.00)

Level of Knowledge:

Intermediate

Price:

Member: $89.00
Nonmember: $109.00

Individual Discounts:

Not Available

Group Discounts:

Not Available

Overview

Intangible assets and goodwill accounting is reviewed for experienced auditors looking to better understand the common risks, controls and auditing procedures for these assets.

Highlights

Intangible assets and goodwill explained

You can explore the intricacies of accounting for intangible assets and goodwill by reviewing topics, including:

  • When intangibles are subject to amortization and when they are not
  • Key considerations when accounting for goodwill

Auditing intangible assets and goodwill

You can also learn how to audit intangible assets and goodwill by exploring topics, such as:

  • Common risks
  • Key processes and controls
  • Auditing procedures
  • Documentation

Who Will Benefit

  • Experienced staff
  • New in-charge auditors
  • Firms that want consistent training and level setting

Key Topics

  • Accounting for intangible assets and goodwill
  • Audit objectives and assertions
  • Risk assessment and common identified risks
  • Common audit procedures and application of professional standards
  • Documentation

Learning Objectives

  • Identify intangible assets and goodwill and the appropriate accounting for each.
  • Determine the audit objectives and related assertions in the area of intangible assets and goodwill.
  • Identify basic processes, controls, and audit procedures in the intangible assets and goodwill area as well as weaknesses and possible solutions.

Speaker(s)

Prerequisites

1-2 years of audit experience