Created for the experienced in-charge/senior auditor, this module is aimed at helping you plan and perform test work in audits which meet current and upcoming accounting guidance regarding auditing revenues. Focused on revenue recognition and auditing revenue, this module is considered an aid in identifying the significant auditing considerations relevant to the forthcoming FASB ASC 606, Revenue from Contracts with Customers, such that sufficient appropriate evidence is gathered by auditors.
We assume you have the skills to gather sufficient and appropriate evidence regarding the revenue of your clients. Therefore, we will not go into the accounting details of how revenue is booked by your clients or much ticking and tying in general. This course will spend time on more advanced considerations.
- Introduction to FASB ASC 606
- Revenue as a fraud risk
- Audit considerations for revenue
- Audit considerations for the transition to FASB ASC 606
Language : English
CPA Credit Hour : 1.5 hour
Member Fee: $ 620 | Non Member Fee: $ 777
More info: https://bit.ly/2ImmgiN
* All prices are subject to change without prior notice due to currency fluctuation