This course covers detailed approaches on the application of the concepts of the risk-based audit process and focuses on the discussion of the substantive tests of details of balances and its related audit procedures. This will cover the audit of the following accounts:
a. Cash Balances
b. Trade Receivables, Allowance for Doubtful Accounts and Sales
c. Inventories and Cost of Sales
d. Investments
e. Property, Plant and Equipment, and the related Depreciation and Depletion
f. Intangible Assets
g. Prepaid Expenses
- Teacher: acha arleen glaze
- Enrolled students: 8