How to Audit Cash
This course clarifies for the auditor every action needed to audit cash. It describes the characteristics of cash from an auditing perspective, and then goes on to describe the activities required to audit a client’s 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.
Format
PDF Course
Level
Overview
Duration
1 Hour
Course Information
Author: Steven Bragg
Course Number: AU1011
Table of Contents
Chapter 1. Auditing Cash
Chapter 2. The Bank Reconciliation and Proof of Cash
Learning Objectives
- Recognize the different types of cash equivalents.
- Specify 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 client’s 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 client’s cash transactions and balances.
Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Auditing
Prerequisites: None
Advance Preparation: None
Latest Review Date: October 2024
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
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