Property, Plant, & Equipment is often one of the largest balances on the financial statements. This course will cover the foundation of auditing PP&E, including the related audit assertions, risks, & threats to the PP&E balance. During this course, we will also highlight the various substantive auditing procedures that staff should perform, and also walk through some real-world examples. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Learning Objectives
After attending this presentation, you will be able to...
- Recall the audit assertions applicable to the PP&E balances
- Recognize risks & threats related to the PP&E balances
- Identify substantive auditing procedures that are used to obtain comfort over PP&E
Major Topics
The major topics that will be covered in this course include:
- The foundation of auditing PP&E, including the related audit assertions, risks, & threats to the PP&E balance.
- The various substantive auditing procedures that staff should perform.
- Real world auditing examples.
