Audit Staff Essentials - Experienced In Charge or Senior: Auditing Revenue Recognition
Senior auditors gain experience in identifying the significant auditing considerations relevant to revenue recognition, including presumed risks.
Format
Online
NASBA Field of Study
Auditing
Level
Intermediate
CPE Credits
1.5
Author(s)
AICPA Staff
Availability
1 year
Product Number
ASE4REV24SSO
Test work planning and performance explained
Knowing how to plan and perform test work related to auditing revenues will help ensure your audits comply with relevant guidance.
You can familiarize yourself with topics, including:
- Revenue recognition
- Auditing revenue
- Significant auditing considerations
- Revenue from contracts with customers
- Sufficient appropriate evidence
Using data analytics
You can also learn how audit data analytics can be applied to revenue audit procedures. You will achieve this by examining the key steps involved in conducting audit data analytics, and exploring how these steps relate specifically to revenue.
Who Will Benefit
In-charge and experienced audit staff with more than two to three years of audit experience
Key Topics
- FASB ASC 606
- Revenue as a fraud risk
- Audit considerations regarding revenue recognition
- Applying audit data analytics to revenue recognition
Learning Outcomes
- Determine the important considerations of auditing revenue recognition, including presumed risks.
- Identify general audit considerations over revenue recognition.
- Determine the potential of audit data analytics in revenue audit procedures.
Group ordering for your team
2 to 5 registrants
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US customers call 1-800-634-6780 (option 1)
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