Auditing Essentials

67 EURO
10 EURO
+ TVA
Reducere prin Studentie.ro 85%
  Curs on-line
  4 ore
Predare in limba: Engleza
Cumpara
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

 

Cumpara