Surgent's Auditing Revenue Recognition (Audit Skills Training - Level 3) (A3M6)

You Pay: $54.00
Field of Study
Auditing
Course Level
Intermediate
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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Revenue recognition is presumed to be a significant risk requiring special audit consideration for financial statement auditing purposes. This module will provide tips and techniques for obtaining sufficient and appropriate audit evidence to support conclusions.

Designed For

Accountants responsible for auditing revenue recognition

Course Objectives

* Discuss typical revenue recognition risks * Explain linkage of assessed risk of material misstatement to detailed audit plan for revenue recognition * Describe multiple element transaction special considerations * Explain the impact of changing accounting standards

Major Subjects

* Generally accepted accounting principles related to sales, including the new revenue recognition model * Using analytic procedures to identify and respond to risk of material misstatement related to sales * Common revenue recognition fraud schemes and potential audit responses * Installment sales and multiple element arrangement special considerations * Audit responses to significant risks requiring special audit consideration

Prerequisites

Familiarity with SASs and FASBs

Registrants

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