The purpose of the External Audits: Why Are These People Here And When Are They Going to Leave? is to provide participants with an overview of the external audit process, the limitations inherent in an external audit, the goal of an external audit, and the expectations of them when the external audit is being conducted.

Program Level: Basic

Prerequisites: None

Advanced Preparation: N/A

Instructional Method: Group-Live

Instructor: Robert Kuehler and Eric Miller

Recommended CPE Credit: 3.0  Hours

Field of Study: Auditing (Governmental)

Course Objectives:

At the end of the course, participants will be able to:

  • Identify why entities have external audits;
  • Describe at a high level how an external audit is conducted;
  • Describe the difference between an external and internal audit;
  • Define what constitutes a successful external audit;
  • List the expectations the audited entity places on those who interact with, or provide information to, the external auditors; and,
  • Describe the external audit from the view of the external auditor.

Program Policies

NASBA Statement

The University of Colorado 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 submitted to the National Registry of CPE Sponsors through its website: