Surgent's Auditing Accounts Receivable (Audit Skills Training - Level 2) (Self-Study)

Code: JSODA2M2

Date Valid for one year from purchase date
Format Self-Study (On-Demand)
CPE credits CPE 3.0
of study
Auditing - Technical (3.0)
Standard member fee $54.00
checkmarkStandard nonmember fee $54.00

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Accounts receivable tends to carry higher risk of material misstatement due to the complexity and subjectivity involved with recognition, measure and valuation. In addition, revenue recognition is presumed to be a significant fraud risk. This module will explain tips and techniques for auditing common accounts receivable risks.

Who should take this program?

Accountants with responsibilities for auditing accounts receivable

Major subjects

  • Typical risks of material misstatement
  • Practice tailoring the detailed audit plan
  • Converting accounts receivable to cash
  • External confirmation audit considerations, including evaluating responses for propriety
  • Evaluating the valuation of accounts receivable

Learning objective(s)

  • Discuss typical audit risks and special audit considerations
  • Explain how to tailor a detailed audit plan to audit risk
  • Evaluate confirmation responses for propriety
  • Evaluate allowance for doubtful accounts for proper valuation


Course code Code JSODA2M2
Sponsor Surgent
NASBA ID#: 103212
Level Basic
Format Self-Study (On-Demand)
Prerequisites Prereq. None