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Surging Auditors: Wally’s Warehouse (SAU1)

  • Format Self-Study Download
  • Credits 1.00
  • Level Basic
  • Field of Study Auditing (1)

Overview

During this interactive game, participants take the role of an auditor performing a physical inventory observation at a client’s warehouse. Participants will have the opportunity to use their powers of observation and exercise professional skepticism in identifying areas of risk that might need follow-up, interviewing Wally the client, and performing inventory test counts. After performing the test counts, participants will evaluate the results.



Major Topics:

  • Observation and professional skepticism
  • Interviewing the client
  • Performing test counts
  • Evaluating the results obtained


Learning Objectives:

  • Use your powers of observations and exercise professional skepticism to identify issues related to the physical inventory observation 
  • Identify high value questions to ask the client prior to performing the test counts 
  • Perform procedures to test the existence, completeness, and accuracy of the physical inventory count 
  • Evaluate the results obtained from the test counts performed

Who should take this course:

Accounting professionals new to taking inventory observations

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