Customer Service: 800-778-7436     

To access your product click the Log In link at the top right of the screen. Once inside your account, you will be able to access your Packages, Self-Study Product, and Webinar Registrations.

Sign In to Your Surgent Account

Forgot Username or Password | Register for an Account

A Practical Guide to Auditing Cash and Cash Equivalents (A1S5)

Choose CPE Format:

Self-Study SELECT STARTING AT $89 (On Demand)

On-Demand Webcast

Credits: 2

Qualifies For: CPE

$89
Buy Now
Reviews Not Available.

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.

A Practical Guide to Auditing Cash and Cash Equivalents (A1S5)

  • Customer Rating
    Reviews Not Available.
  • Field of Study
    Auditing
  • Level
    Basic
  • Credits
    2
  • Qualifies for

    CPE

Overview

Cash and cash equivalents tend to be one of the first areas assigned to new auditors since it tends to be straightforward with less complexity and risk as other areas. In addition, there is little subjectivity involved and persuasive audit evidence from a third-party is generally available. Interestingly enough, this is an area that can have a significant risk of misappropriation of assets if the appropriate level of segregation of duties and other internal controls is not present. New auditors should approach cash with the same professional skepticism as other areas since there is always the risk of material misstatement. (Please Note: This module is part of Surgent's Audit Skills Training: Level 1.)

Major Topics:

  • Explain typical audit risks and special considerations related to cash and cash equivalents
  • Identify the risk of fraud related to cash and cash equivalents
  • Describe designing a detailed audit plan, linking assessed risk to planned procedures
  • Techniques used to perform the audit procedures associated with auditing cash and cash equivalents
  • Obtaining evidence related to cash and cash equivalents
  • Case study and test yourself questions related to auditing cash and cash equivalents

Learning Objectives

  • Identify risks related to cash and cash equivalents
  • Identify sources of audit evidence associated with cash and cash equivalents
  • Discuss standard audit procedures related to cash and cash equivalents
  • Explain how to evaluate audit evidence associated with cash
  • Describe typical presentation and disclosure issues related to cash

Designed for:

Professionals new to auditing cash and cash equivalents

Prerequisite:

None

Advanced Preparation:

None

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.
loading

Loading...

Loading...

Thank You!

YOU HAVE ADDED THE FOLLOWING TO YOUR CART:

GO BACK
CHECK OUT NOW

Loading...

Thank You!

Thank You! Your request has been submitted.



Get more with an unlimited CPE subscription

Unlimited Plus

     

  • Unlimited access to ALL live CPE webinars, including premium courses

  • Unlimited 24/7 access to on-demand webcasts and self-study PDF courses

  • Includes select gamified CPE courses from Surgent Interactive

  • Access for a year from date of purchase

  • Auto-renew locks in your price for next year (can cancel any time)

  • Does NOT include select+ courses

$899

 BUY NOW 

Unlimited Webinars

  • Unlimited access to all non-premium live CPE webinars

  • Includes 1, 2, 3, 4 and 8 CPE sessions

  • Access for a year from purchase date

  • Auto-renew locks in your price for next year (can cancel any time)

  • Provides online grading & CPE certificates by email

  • Does NOT include Premium courses and select* courses

$749

 BUY NOW 

 


Unlimited Self-Study

  • Unlimited 24/7 access to 250+ downloadable PDF courses

  • Courses range from 1-20 credits

  • Access for a year from date of purchase

  • Auto-renew locks in your price for next year (can cancel any time)

  • Provides online grading & CPE certificates by email

  • Does NOT include Premium courses and select^ courses

$549

 BUY NOW 

 


+Excludes: ETDE, AFTR, ETTX, Certification Courses, and select Surgent Interactive games (MTT2, MTT4, MTT5, MTT6, MTT7, SAU1, SAU2, SAU4, SAU5, SAU6, BDV1, and RPA1)

*Excludes Premium Webinars & Ethics for Delaware (ETDE)

^Excludes: ETDE, ETTX, AFTR, Certificate Courses, and Interactive Games

 

Explore additional courses by topic

  • Accounting and Auditing CPE courses

    Accounting &
    Auditing

  • Business and Industry CPE courses

    Business &
    Industry

  • Ethics CPE courses

    Ethics

  • Financial Planning CPE courses

    Financial
    Planning

  • Fraud and Forensics CPE courses

    Fraud &
    Forensics

  • Government and Non-Profit CPE courses

    Government/
    Non-Profit

  • Personal Development CPE courses

    Personal
    Development

  • Practice Management CPE courses

    Practice
    Management

  • Taxes CPE courses

    Taxes

  • Tech CPE courses

    Tech

 

Qualifies for

CFP CFP® Board-approved CE for Certified Financial Planners


CMA IMA-approved CE for Certified Management Accountants

CPE NASBA-approved CPE for Certified Public Accountants


CTEC California Tax Education Council-approved CE

IRS IRS-approved CE for Enrolled Agents and the AFSP


YB GAO-fulfilling Yellow Book audit requirements

QAS Approval Surgent IRS Approval Surgent CFP Approval Surgent CTEC Approval Surgent
CPE Webinars
CPE Webinars

Thank You!

Thank You! Your subscription has been submitted.