¿Qué quieres aprender?

Auditing and Assurance Services

Auditing and Assurance Services

London Business Training & Consulting

Curso presencial

London (Inglaterra)

Precio a consultar

Duración : 1 Semana

Upon completion of this course, you will be able to understand:

Assurance services, including auditing and the role of CPA firms and other organisations in performing audits of financial statements and other information.

Audit reports, which are the final product of audits.

The regulation and oversight of CPA firms through ethical standards and the legal responsibilities of auditors.

Auditors’ and managements’ responsibilities, management assertions and audit objectives, and general evidence audit concepts.

Various aspects of audit planning, including risk assessment, internal control, and auditors’ responsibility for detecting fraud.

The integration of audit planning and audit evidence.

The methodology for designing tests of controls and substantive tests of transactions audit procedures for sales, cash receipts, and the other classes of transactions in the sales and collection cycle.

¿Quieres hablar con un asesor sobre este curso?



Fecha inicio


A quién va dirigido

This audit training is suitable for: internal auditors and government auditors; employees of certified public accounting (CPA) firms; those interested in up-to-date coverage of globally recognised auditing concepts with practical examples of the implementation of those concepts in real-world settings; those interested in the most important internationally recognised concepts of auditing to aid their audit decision making and evidence accumulation in today’s complex, global auditing environment.

Temario completo de este curso

The Auditing Profession
  • The demand for auditing and other assurance services
  • The CPA profession
  • Audit reports
  • Professional ethics
  • Legal liability
The Audit Process
  • Audit responsibilities and objectives
  • Audit evidence
  • Audit planning and materiality
  • Assessing the risk of material misstatement
  • Assessing and responding to fraud risks
  • Internal control and COSO framework
  • Assessing control risk and reporting on internal controls
  • Overall audit strategy and audit programme
Application of the Audit Process to the Sales and Collection Cycle
  • Tests of controls and substantive tests of transactions
  • Audit sampling for tests of controls and substantive tests of tests of transactions
  • Completing the tests in the sales and collection cycle: accounts receivable
  • Audit sampling for tests of details of balances
Application of the Audit Process to other Cycles
  • Audit of the acquisition and payment cycle: tests of controls, substantive tests of transactions, and accounts payable
  • Completing the tests in the acquisition and payment cycle: verification of selected accounts
  • Audit of the payroll and personnel cycle
  • Audit of the inventory and warehousing cycle
  • Audit of the capital acquisition and repayment cycle
  • Audit of cash and financial instruments
Completing the Audit
  • Perform additional tests for presentation and disclosure
  • Review for contingent liabilities and commitments
  • Review for subsequent events
  • Final evidence accumulation
  • Evaluate results
  • Issue the audit report
  • Communicate with the audit committee and management
  • Subsequent discovery of facts
Ver más