Dates and location
Hours
Dates and location
Hours
Description
Identify and implement the requirements of understanding, selecting and testing journal entries in an efficient and effective manner.
Journal entry testing is a required procedure but most times auditors don't know what is required, why they are testing journal entries or how to test them. This course will help auditors appreciate the CAS requirements and why journal entry testing is useful in engagements. The session will walk through a practical three-step approach on how to understand, select and test journal entries in an effective and efficient manner. Specific guidance on documenting and concluding is demonstrated.
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Key Takeaways
By the end of this course, participants will be able to:
- Understand the CAS requirements of journal entry testing.
- Appreciate why journal entry testing is required.
- Develop an efficient approach to journal entry testing.
- Conclude on the results of journal entry testing.
- Document procedures and results.
Who Will Benefit
This course is intended for practitioners at all levels.
Disclaimer
The views expressed in the course are non-authoritative and have not been formally endorsed by CPA Ontario and do not reflect the views of CPA Ontario. The information included in the course is for general information purposes only. CPA Ontario, the presenters and the authors do not accept any responsibility or liability that might occur directly or indirectly as a consequence of the use or application of or reliance on this material.
How to Access the Course
This is an online session. This course is available 24 hours a day, 7 days a week. Once registered, you can access the material at any time.
However, you will only have access to the course for 90 days after REGISTRATION.
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To access the course on your computer please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.
Please allow up to 15 minutes after registration for the course to appear on your BlackBoard page.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Kirsten S. Albo, FCPA, FCA, ICD.D is the Founder of ASK KSA Consulting Inc. providing consulting and advisory services to small and mid-sized firms to help them conduct effective and efficient engagements and meet the requirements of being in public practice. Areas of practice include cyclical file inspections, external monitoring activities, file efficiency reviews and engagement quality reviews. Delivering professional development courses is a key component of her business as she develops and delivers specialized in-house training courses for the multitude of firms with whom she works.