Audit Concepts for Accounts Receivable and Revenue (Currently Unavailable)

Author: Alan Anderson

This course discusses the concepts behind the audit standards for accounts receivable and revenue auditing. It begins with the key considerations in risk assessment, internal control, and audit planning, and links these to audit assertions and specific audit procedures.

Publication Date: March 2016

Designed For
Practitioners involved in auditing

Topics Covered

• Auditing
• Risk assessment
• Internal controls
• Audit planning, assertion and plans
• Accounts receivable

Learning Objectives

• Understand the accounting for accounts receivable and revenue
• Effectively review audit plans and the work of staff in the areas of accounts receivable and revenue

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Auditing (2 hours)

Program Prerequisites
None

Advance Preparation
None