20SS-0026: Surgent's Auditing Revenue Recognition (Audit Skills Training - Level 3) (Self-Study)
Valid for one year from purchase date
Self-study - On-Demand
3 CPE (3 technical)
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Revenue recognition is presumed to be a significant risk requiring special audit consideration for financial statement auditing purposes. This module will provide tips and techniques for obtaining sufficient and appropriate audit evidence to support conclusions.
Major subjects
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Generally accepted accounting principles related to sales, including the new revenue recognition model
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Using analytic procedures to identify and respond to risk of material misstatement related to sales
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Common revenue recognition fraud schemes and potential audit responses
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Installment sales and multiple element arrangement special considerations
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Audit responses to significant risks requiring special audit consideration
Learning objective(s)
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Discuss typical revenue recognition risks
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Explain linkage of assessed risk of material misstatement to detailed audit plan for revenue recognition
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Describe multiple element transactions, bill and hold sales, right of return, and other special revenue recognition considerations
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Explain the impact of changing accounting standards
Who should take this program?
Accountants responsible for auditing revenue recognition
Fees
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$54.00
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 Standard Nonmember Fee |
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