Surgent's Auditing A/P, Accrued Expenses, and Debt (Audit Skills Training - Level 2) (A2M5)

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
Return to Webinars List
The completeness and proper classification of liabilities are the typical higher audit risks. The complexity of the debt financing arrangements may create a significant risk requiring special audit consideration. This module will discuss tips and techniques for auditing accounts payable, accrued expenses and common debt arrangements.

Designed For

Accountants responsible for auditing accounts payable, accrued expenses and debt

Course Objectives

* Discuss typical audit risks and special audit considerations * Tailor the audit plan in response to assessed risk of material misstatement * Evaluate results from a search for unrecorded liabilities * Assess the propriety of accrued estimates * Evaluate debt covenant compliance

Major Subjects

* Typical audit procedures related to accounts payable and accrued expenses, including the search for unrecorded liabilities * Evaluating accrued estimates * Key controls related to liabilities * Auditing debt, including compliance with covenants * Determining the proper classification of debt * Proper form of noncompliance waiver letters * Impact of noncompliance on disclosures

Prerequisites

None

Registrants

+ $54.00

Search for and register other people in our database:

Add Person
Click above and type the first 3 letters of the person's name to search. Search may take 2-5 seconds.

Confirm E-Materials Only

One or more individuals have "e-materials only" selected and will not receive a hard copy for courses indicated. Please confirm this choice by pressing “Confirm” or press "Cancel" and unselect “No hard copy” to receive a hard copy.

Can't find the right person? Add them to our database

Printer-friendly registration form