This foundational course introduces new and developing auditors to the essential role of substantive procedures in obtaining sufficient and appropriate audit evidence. Participants will gain a practical understanding of U.S. GAAS and PCAOB requirements for substantive testing, including how substantive analytical procedures and tests of details support audit objectives.
Through real‑world examples and guided case scenarios, the course walks through common audit areas—such as revenue, receivables, payables, inventory, and expenses—and demonstrates how to design and perform substantive procedures that respond directly to identified risks of material misstatement. The program also emphasizes professional judgment, documentation expectations, and the growing use of technology and data analytics to enhance the effectiveness and efficiency of substantive testing.
By the end of this training, participants will understand how to tailor substantive procedures to assessed risks, strengthen audit evidence, and support high‑quality audit conclusions in alignment with auditing standards.
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.