Programme Objective To provide audit professionals with guidance on the audit of cash and cash equivalents.
To provide audit professionals with guidance on the audit of cash and cash equivalents.
Discuss common financial statement misstatements concerning cash and cash equivalents.Develop an understanding of the entity’s cash management process; control policies/ procedures over the cash management process (including bank reconciliations and use of petty cash).Identify and assess the risks of material misstatement at assertion level for cash and cash equivalents, taking into account relevant mitigating internal controls.Consider the fraud risks relating to cash and cash equivalents and its implications on the assessment of the risks of material misstatement.Determine the extent of reliance to place on internal controls over cash and cash equivalents; plan the nature, extent and timing of tests of controls; conduct and evaluate the results of these tests of controls and assess their implications for substantive tests of cash and cash equivalents.Plan the nature, extent and timing of substantive procedures to test various assertions related to cash and cash equivalents.Evaluate the audit findings and draw appropriate audit conclusions for cash and cash equivalents.Understand the financial statements disclosure requirements for cash and cash equivalents. Training MethodologyLecture style, with Exercises/Case StudiesClosing Date for Registration1 week before programme or until full enrolment
A Foundation to Intermediate level programme intended for both Practising and Non-Practising Accountants and Auditors. Those who like to gain more understanding in the Audit of Cash and Cash Equivalents are welcome to attend.
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This Course is Intended for CA Singapore Users..
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