A review of the four complex and problematic audit areas, leases, pensions, equity and taxes, and their associated risks.
Learning Objectives
Identify the audit objectives and related assertions surrounding an entity's financial reporting process.;Identify basic processes, controls, and audit procedures over an entity's financial reporting process, and identify weaknesses and possible solutions.;Identify the required components of financial statements prepared under GAAP.
Major Topics
Risk assessment;Components of financial statements;FRF for SMEs™
