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Auditing Journal Entries

Author: James F. Green, CPA

CPE Credit:  2 hours for CPAs

This interactive course introduces you to guidance on auditing journal entries and adjustments, as well as related controls, as set out in auditing standards of the Public Company Accounting Oversight Board (PCAOB) and the Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA).

Note: This course does not contain audio.

Publication Date: December 2016

Designed For
Professionals involved in financial audits.

Topics Covered

  • Journal entries
  • Fraud controls
  • Role of management

Learning Objectives

  • Describe the nature of journal entries and adjustments.
  • Explain the susceptibility of journal entries and adjustments to fraud.
  • Cite the role of management override of controls in fraud.
  • List factors to consider in designing and carrying out substantive tests of journal entries and adjustments and tests of related controls.
  • Recap PCAOB staff inspection findings related to auditing journal entries and adjustments.

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Auditing (2 hours)

Program Prerequisites
None

Advance Preparation
None

Registration Options
Quantity
Fees
Regular Fee $55.00

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