This advanced level course provides experienced audit professionals with a comprehensive, risk based framework for auditing financial statement notes and disclosures—one of the most judgment intensive and regulator‑scrutinized areas of the audit. Participants will learn how to evaluate the completeness, accuracy, and transparency of disclosures in accordance with U.S. GAAP, PCAOB, and AICPA auditing standards.
The course delves into common disclosure areas including accounting policies, contingencies, fair value measurements, debt and equity arrangements, related party transactions, subsequent events, significant estimates, and Management Discussion & Analysis (MD&A). Attendees will examine procedures for identifying errors, omissions, inconsistencies, and fraud indicators, while strengthening professional skepticism and documentation practices.
Through real world examples, case studies, and documentation templates, participants will gain the skills needed to evaluate disclosure quality, ensure compliance with professional standards, and enhance audit defensibility.
Instructor
Robert K Minniti
DBA, CPA, CFE, Cr.FA, CVA, MAFF, CFF, CGMA, PI
Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona.
Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix. He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College.
He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, cyber security, privacy laws, data security, Sarbanes-Oxley compliance work and business consulting. In addition to his practice Dr. Minniti is an instructor teaching continuing professional education classes for a variety of providers and CPA Societies.
Dr. Minniti is currently serving as a board member on the National Association of Certified Valuators and Analysts' (NACVA) Litigation Forensics Board (LFB) and as a committee member on the Arizona State Board of Accountancy's Law Review Advisory Committee.