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Course Details

How to Audit Cash (Course Id 1312)

New / QAS / Registry
Author : Steven Bragg, CPA
Status : Production
CPE Credits : 1.0
IRS Credits : 0
Price : $12.95
Passing Score : 70%
NASBA Technical: Yes
Primary Subject-Field Of Study:

Auditing - Auditing for Course Id 1312

Description :

The How to Audit Cash course describes the characteristics of cash from an auditing perspective, and then goes on to describe the activities required to audit a clients cash accounts. The course contains extensive material about cash-related controls, fraud issues, and the construction of a bank reconciliation and a proof of cash.

Usage Rank : 0
Release : 2017
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 18-Jan-2018
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - 1312

Keywords : Auditing, How, Audit, Cash, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

  • Recognize the different types of cash equivalents.
  • Note the characteristics of cash that can drive the contents of the audit plan.
  • Cite the different types of reports and forms that the auditor must obtain from a clients bank.
  • Recognize the types of controls that can be applied to cash-related processes.
  • Recognize the different types of analyses that can be used to examine a clients cash transactions and balances.

Chapter 1
Auditing Cash

  • Recognize the different types of cash equivalents.
  • Note the characteristics of cash that can drive the contents of the audit plan.
  • Cite the different types of reports and forms that the auditor must obtain from a clients bank.
  • Recognize the types of controls that can be applied to cash-related processes.

    Chapter 2
    The Bank Reconciliation and Proof of Cash

  • Recognize the different types of analyses that can be used to examine a clients cash transactions and balances.
  • Course Contents :

    Chapter 1 - Auditing Cash

    Cash Equivalents

    Auditor Objectives

    Auditing Characteristics of Cash

    Auditing Activities

    Inherent Risk Assessment

    Material Misstatement Assessment

    Substantive Procedures

    Obtain Balance Detail

    Confirm Balances

    Reconcile Accounts

    Examine Cutoff

    Count Cash

    Review Bank Transfers

    Conduct Analytical Procedures

    Review Presentation

    Internal Controls Used by the Client

    Fraud Issues

    Skimming (No Recordation)

    Discounted Sales (Partial Recordation)

    Modification of Receipts (Altered Recordation)

    Fake Refunds (Subsequent Recordation)

    Lapping

    Bribery Accounts

    Account Inflation

    Review Questions

    Chapter 2 - The Bank Reconciliation and Proof of Cash

    The Reconciliation Process

    The Proof of Cash

    Review Questions

    Glossary

    Auditing Course 1312 Home: https://www.cpethink.com/auditing-cpa-courses
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