How to Audit- Case Study Day 1

'How to Audit'

Bank and Cash

Participants will have reviewed the audit evidence available for bank and cash and made effective use of it to prove the audit objectives.

Introduction to cash and bank, objectives of the section and main audit areas.

Review of the various sources of audit evidence available.

Audit of bank reconciliation. Discovery of window-dressing and therefore an adjustment is required. Covers how to deal with adjustments and points for partners' attention.

Consideration of audit work on other accounts (deposit account, loan account, foreign currency and petty cash).

The content for 2021 may vary.

Who should take the course

This course is designed to put theory into practice. It is ideal for anyone who has recently become involved or is about to become involved in the audit of bank and cash and has at least 3 months in the profession. Knowledge of the principles of bookkeeping is assumed. The course is also suitable for any member of staff wishing to revise basic techniques and learn about current auditing methodologies.

Practical Workshop
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