Surgent's Auditing Accounts Receivable (Audit Skills Training - Level 2) (A2M2)

You Pay: $54.00
Field of Study
Auditing
Course Level
Basic
Vendor
Surgent McCoy CPE LLC

Registration Fees

MSCPA-AICPA Member
$54.00
MSCPA Member
$54.00
AICPA Member
$54.00
Non-Member
$54.00
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Accounts receivable tends to carry higher risk of material misstatement due to the complexity and subjectivity involved with recognition, measure and valuation. In addition, revenue recognition is presumed to be a significant fraud risk. This module will explain tips and techniques for auditing common accounts receivable risks.

Designed For

Accountants with responsibilities for auditing accounts receivable

Course Objectives

* Discuss typical audit risks and special audit considerations * Explain how to tailor a detailed audit plan to audit risk * Evaluate confirmation responses for propriety * Evaluate allowance for doubtful accounts for proper valuation

Major Subjects

* Typical risks of material misstatement * Practice tailoring the detailed audit plan * Converting accounts receivable to cash * External confirmation audit considerations, including evaluating responses for propriety * Evaluating the valuation of accounts receivable

Prerequisites

None

Registrants

+ $54.00

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