Gain an understanding of the types of investments most commonly encountered and the terminology which goes with them, as well as a review of the risks and the risk assessment process surrounding investments.
Learning Objectives
Identify the key concepts in accounting for investments and the common types of investments you will encounter.;Identify basic processes, controls, and audit procedures over the investments process and identify weaknesses and possible solutions.
Major Topics
Accounting for investments;Auditing investments;Risk assessment;Common audit procedures;Documentation