Testing Journal Entries in Audits

Testing Journal Entries in Audits

Leita Hart Fanta Leita Hart Fanta

Leita Hart Fanta

Podcast host

发布日期: 2023年10月10日
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Special thanks to?Charles B. Hall, CPA CFE?of?CPA Hall Talk?for providing this valuable information on testing journal entries in audits.

Why is testing journal entries in audits required? Because their use to manipulate financial statements is always present, even in accounting systems with the?best internal controls. Thus, the journal entry test requirement per?AICPA's?AU-C 240,?Consideration of Fraud in a Financial Statement Audit?(PDF).

This post explains how auditors can understand and test journal entries to ensure management is not?cooking the books?...

Click here to continue reading


Learn More:

Internal Controls Workshop – November 2023

The Little Book of Local Government Fraud

How to Perform a Financial Audit - The Why and How of Financial Auditing in Easy, Straightforward Terms


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