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Auditing Basic Inventory -- Performing Observations (Audit Skills Training - Level 2) (A2M4)

  • Customer Rating
  • Field of Study
    Auditing
  • Level
    Basic
  • Credits
    3
  • Qualifies for

    CPE

Overview

The nature of goods classified as inventory varies widely with the nature of the entity and industry. Depending on the complexity of the inventory and the related pricing model, risk of material misstatement will vary widely as well. This module will primarily focus on performing the inventory observation, while introducing other risk concepts.

Major Topics:

  • Typical inventory observation procedures and special considerations
  • Handling various inventory observation real-life scenarios
  • Valuation and pricing methods
  • Key controls related to inventory

Learning Objectives

  • Discuss typical audit risks and special audit considerations
  • Describe common inventory observation audit procedures
  • Explain key controls related to inventory
  • Compare inventory pricing options

Who should take this course:

Designed for:

Accountants responsible for auditing inventory and performing inventory observations

Prerequisite:

None

Advanced Preparation:

None

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