Surgent's Auditing Accounts Receivable; An Overview

ON-DEMAND

Online

2-A&A
CPE Credits

Accounts receivable tends to carry higher risk of material misstatement due to the complexity and subjectivity involved with recognition, measure, and valuation. In addition, revenue recognition is presumed to be a significant fraud risk. This module will discuss the risks associated with accounts receivable and the allowance for doubtful accounts as well as techniques for auditing those areas.
Highlights
  • Identify audit risks and special audit considerations
  • Tailor a detailed audit plan for accounts receivable based on the assessed risk
  • Evaluate confirmation responses and identify areas for follow-up
  • Evaluate and conclude on the valuation for the allowance for doubtful accounts

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