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Journal Entry Testing - Applying AU-C 240  

CATEGORY: Accounting & Auditing
COURSE ID: CLJETE, VERSION 4.00
(108)
Online & Mobile, Download
2 CPE Credits
Level: Basic

This course provides an overview of the necessities for testing the population of journal entries and elements of AU-C 240 that contribute to an auditors assessment of risk of fraudulent financial reporting. In addition, a basic framework for testing journal entries is presented along with step-by-step guidance for conducting a subset of these tests using both Microsoft Excel and Microsoft Access.

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