How to Audit Cash

1 Credits: Auditing


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How to Audit Cash

Course Level
CPE Credits

1 Credits: Auditing

Course Description

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.

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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.
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Course Specifics

Course ID
Revision Date
December 6, 2023

There are no prerequisites.

Advanced Preparation


Compliance Information

NASBA Provider Number: 103220

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 300 business books and courses. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and …