The How to Audit Cash course 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 cash audit CPE course contains extensive material about cash-related controls, fraud issues, and the construction of a bank reconciliation and a proof of cash.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Chapter 1
Recognize the different types of cash equivalents.
Note 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.
Chapter 2
Recognize the different types of analyses that can be used to examine a client's cash transactions and balances.
Major Topics
Auditing Cash
The Bank Reconciliation and Proof of Cash
