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Credits: 3

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Auditing PP&E, Including Leases (Audit Skills Training - Level 2) (A2M3)

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

    CPE

Overview

Property, plant and equipment can range from low-risk to a high-risk audit area, depending on the nature of transaction and events engaged in by the reporting entity. Construction, capitalized interest and complex leasing arrangements tend to result in higher risk of material misstatement. This module will address tips and techniques for auditing PP&E for various assessed risk levels.

Major Topics:

  • Typical audit risks and responses
  • Costing and capitalization, including capitalized interest
  • Key controls related to PP&E
  • Lease accounting requirements and practical application
  • Recent changes to U.S. GAAP related to lease accounting

Learning Objectives

  • Discuss typical audit risks and special audit considerations
  • Tailor an detailed audit plan to respond to assessed risk of material misstatement
  • Explain key controls related to PP&E
  • Describe and apply lease accounting requirements
  • Explain the impact of recent lease accounting standard changes on both lessees and lessors

Who should take this course:

Designed for:

Accountants responsible for auditing property, plant and equipment, including leases

Prerequisite:

None

Advanced Preparation:

None

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