Auditing Essentials

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Predare in limba: Engleza
Structura cursului

Introduction to Auditing

  • identify how different stakeholders can benefit from auditing


  • determine the type of audit that must be carried out in a given scenario


  • identify statements or actions made by an auditor that indicate he or she has the right qualities when conducting an audit


  • match stages of the auditing process to examples


  • describe how auditing standards are met in a given scenario




Auditing for Internal Control and Risk Assessment

  • identify what internal control aims to achieve


  • follow steps to assess internal control processes as part of creating an overall audit plan in a given scenario


  • match components of internal control to examples


  • determine whether a given internal control procedure requires further testing


  • identify the general principles to follow when auditing an organization that uses the ERM framework


  • sequence examples of the phases to take to review the ERM framework




Auditing the Revenue Cycle

  • sequence examples of the steps of the sales process


  • match transactions of the sales cycle to audit objectives


  • determine how internal controls related to the sales transaction cycle should be examined in a given scenario


  • recognize the appropriate testing strategy to use in a given scenario


  • describe how the audit of the revenue cycle is reported




Auditing for Cash and Inventories

  • identify the responsibilities of the auditor in auditing cash


  • describe auditors' considerations when auditing inventories


  • recognize appropriate objectives for auditing cash transactions


  • identify appropriate tests to perform to audit the recording of cash inflows and outflows


  • describe analytical procedures that can be used to identify any misstatements that may affect costs of goods reported


  • identify the types of tests to perform when auditing the physical flows of inventories




Using Audits to Help Prevent Business Fraud


Establishing the Role of the Audit Department