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Revenue and Payroll Cycles
- Evaluate the types of transactions, documents, and key internal controls for the revenue and payroll cycles.
- Evaluate test of controls, substantive tests of transactions, analytical procedures, and tests of account balances for revenue and payroll related accounts.
Purchasing and Inventory Cycles
- Evaluate the types of transactions, documents, and key internal controls for the purchasing and inventory cycles.
- Develop audit procedures that include substantive tests of transactions and tests of account balances for the inventory cycle.
Substantive Testing of Current and Long-Term Assets, Long-Term Liabilities, and Equity
- Evaluate key internal controls for current assets, long-term assets, long-term liabilities and equity.
- Develop audit procedures that include substantive tests of transactions and tests of account balances for current and long-term assets, long-term liabilities, and equity.
- Analyze the results of test of controls, substantive tests, analytical procedure results, and tests of account balances.
Issuing the Audit Report
- Identify types and purposes of audit reporting.
- Explain the reasons why an auditor would express an opinion other than unqualified on the financial statements.
- Identify the final steps in the completion of an audit.
Auditorâ s Professional Ethics and Legal Liability
- Explore the role of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct.
- Examine the auditorâs legal liability.
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