Many organizations are audited by independent public accountants. The purpose of an audit is to express an opinion on the fairness of presentation of financial information prepared by management. An audit enhances the value of financial information by making it more trustworthy and credible.
This course covers audit process, evidence, risk models and core audit principles. The course is taught by a long time CFO and finance/accounting leader at companies of many sizes, and he has designed professional development e-learning programs for the Big 4 audit firms.
Although all sections can be taken individually, this is part 2 of a 4 part course.
1. Intro to Financial Statement Audits
2. Planning and Executing a Financial Statement AuditPart
3. Corporate Internal Controls and Fraud Controls Part
4. Financial Statement Auditing Cycles