Surgent's Auditing Cash and Cash Equivalents (Audit Skills Training: Level 1) (A1M8)

Course Details

Date

Self-Study

Location

Online

Field of Study

Accounting & Audit

CPE Credit

3 hours CPE credit

Level of Knowledge

Beginning

Vendor

Surgent McCoy CPE, LLC

Prerequisites

None

Description

Cash tends to be one of the first areas assigned to new auditors, as there is typically little complexity and subjectivity involved. In addition, persuasive audit evidence from a third-party is generally available. However, research shows that around 80% of asset misappropriation relates to cash. Therefore, the audit of accounts and classes of disclosures related to cash and cash equivalents does tend to carry risk of material misstatement.

Highlights

  • Explain typical audit risks and special considerations related to cash and cash equivalents
  • Describe designing a detailed audit plan, linking assessed risk to planned procedures
  • Perform typical audit procedures associated with auditing cash and cash equivalents
  • Discuss how to obtain evidence through inquiry of the client

Designed For

Professio

Course Pricing

WYOCPA Member Fee

Applicable if you are a WYOCPA member in good standing.

$54.00
Non-Member Fee

Applicable if you are not a WYOCPA member.

$54.00
Your Price $54.00

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