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Surging Auditors: Searching for Unrecorded Liabilities (SAU6)

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Credits: 1

Qualifies For: CPE

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Surging Auditors: Searching for Unrecorded Liabilities (SAU6)

  • Customer Rating
    Reviews Not Available.
  • Field of Study
    Auditing
  • Level
    Basic
  • Credits
    1.0
  • Qualifies for

    CPE

Overview

The manager for Home Décor and More (HDM) requests that participants conduct a search for unrecorded liabilities. The company experienced recent turnover in the accounts payable department so there is extra concern that all liabilities have been captured as of year-end. Participants will use their expertise to make resource requests from the HDM accounting team. Once they receive the supporting documentation, they will trace transactions to the detail to identify whether each selection is properly recorded as of year-end. The manager will share feedback on the results of the search!

Major Topics:

  • Optimal resource requests to support an appropriate search for unrecorded liabilities
  • Tracing transactions to the detail to identify whether liabilities are properly recorded
  • Evaluation of evidence to meet management’s assertions

Learning Objectives

  • Perform a search for unrecorded liabilities as of the balance sheet date
  • Identify the accounting treatment for accounts payable, accrued liabilities and accrued expenses
  • Understand the risks involved in accounts payable, accrued liabilities and accrued expenses at the assertion level
  • Determine the appropriate audit evidence to obtain for the search for unrecorded liabilities
  • Evaluate results from a search for unrecorded liabilities and make proposed adjustments based on the evaluation of the evidence
  • Assess the propriety of accrued estimates and accounts payable
  • Determine if proper cut-off procedures were followed

Designed for:

Accounting professionals who want to practice decision making related to the search for unrecorded liabilities ​

Prerequisite:

None

Advanced Preparation:

None

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