Performing Tests of Balances Procedures: Auditing Accounts Receivable (Currently Unavailable)

Author: Larry Perry

This webcast focuses on how to perform auditing procedures for accounts receivable. The webcast includes illustrative auditing procedures and discusses the affects of assessed levels of risk of material misstatement on the design and performance of substantive procedures.

Publication Date: May 2014

Designed For
CPA firm staff personnel assigned to audit engagements who desire a better understanding of how to audit accounts receivable should attend. Internal auditors and finance personnel employed in various industries will also benefit from this webcast.

Topics Covered

• Key accounting and auditing standards affecting accounts receivable
• Understanding relevant assertions for accounts receivable
• Basic auditing procedures for accounts receivable
• Affects of risk of material misstatement on cash auditing procedures
• Designing and using the most efficient documentation for accounts receivable auditing procedures

Learning Objectives

• Understand the basic procedures for auditing accounts receivable
• Understand the affects of assessed levels of risk of material misstatement on accounts receivable auditing procedures
• Learn ways to audit accounts receivable more efficiently
• Design and prepare the most efficient documentation for accounts receivable auditing procedures

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Auditing (2 hours)

Program Prerequisites
None

Advance Preparation
None