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 course contains extensive material about cash-related controls, fraud issues, and the construction of a bank reconciliation and a proof of cash.
Upon successful completion of this course, participants will be able to:
- 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.
- Recognize the different types of analyses that can be used to examine a client’s cash transactions and balances.
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