Basic Staff Training Series: Auditing Receivable

Course Description:

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

Learning Objectives:

Upon successful completion of this course, participants will be able to:

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