Surgent's A Practical Guide to Auditing Cash and Cash Equivalents

ON-DEMAND

Online

2-A&A
CPE Credits

Cash and cash equivalents tend to be one of the first areas assigned to new auditors since it tends to be straightforward with less complexity and risk as other areas. In addition, there is little subjectivity involved and persuasive audit evidence from a third-party is generally available. Interestingly enough, this is an area that can have a significant risk of misappropriation of assets if the appropriate level of segregation of duties and other internal controls is not present. New auditors should approach cash with the same professional skepticism as other areas since there is always the risk of material misstatement.
Highlights
  • Identify risks related to cash and cash equivalents
  • Identify sources of audit evidence associated with cash and cash equivalents
  • Discuss standard audit procedures related to cash and cash equivalents
  • Explain how to evaluate audit evidence associated with cash 
  • Describe typical presentation and disclosure issues related to cash

Registration

PICPA Member: $58
Nonmember: $78

More Information

Course No. ON-DEMAND

Level: Basic

Prerequisites: None

Notes
You will have up to 90 days after the date of purchase to complete the course and take the exam. *excludes CPE Academy unlimited access.

Speaker(s)

Richard Daisley

Surgent McCoy CPE LLC