Checkpoint Learning

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Overview Considerations in Auditing Revenue  

CATEGORY: Accounting & Auditing
COURSE ID: W395T, VERSION 1.00
  Webinar
2 CPE Credits
Level: Overview
Revenue is often a main focus of a financial statement audit conducted under Generally Accepted Auditing Standards (GAAS). This course is designed to provide financial statement auditors an overview of auditing revenue and a basic understanding of the revenue recognition guidance.  It discusses best practices to consider in auditing revenue including assessing assertion level risk during the planning phase of the audit, assessing fraud risks, understanding internal controls, designing further audit procedures, gathering audit evidence, reporting, and drafting related financial statement disclosures.  Practical matters related to ensuring audit quality and maximizing audit efficiency are also discussed.

Instructor: Chris Martin
Instructor assignments are fluid and subject to change.

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