New Staff: Practical Application- Auditing Cash and Cash Equivalents
This CPE course discusses common audit procedures surrounding cash and cash equivalents, as well as steps for risk assessment to identify common risks found in this area.
NASBA Field of Study
Lynford Graham, Tom Noce
This CPE course can be purchased individually or as part of the Audit Staff Essentials - New Staff: Practical Application staff training bundle.
Gain an understanding of the risks typically present in major balance sheet accounts, starting with cash.
Understand the client controls you will likely encounter to mitigate those risks in order to establish your risk of material misstatement (RMM).
- Recently onboarded staff
- First-year staff
- Firms that want consistent training and level setting
- Relevant professional standards related to auditing cash
- Cash and cash equivalents
- Audit objectives and assertions for cash
- Risk assessment for cash
- Application of guidance and cash case study
- Recall the audit objectives and related assertions in the cash and cash equivalents area.
- Identify the basic audit procedures over the cash process, including those surrounding risk and fraud, and apply those procedures to a commonly encountered audit situation.
Group ordering for your team
2 to 5 registrants
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