Overview

2.0 Credits
ONLINE

It is imperative that audit staff understand the fundamentals of expenses & payables. This course will cover the basics of auditing expenses, accrued liabilities, and other payables, including the related audit assertions, risks, & threats to the expenses & payables balances. During this course, we will also highlight the various substantive auditing procedures that staff should perform, and also walk through some real-world examples.

Objectives

  • Recall the audit assertions applicable to the expenses & payables balances
  • Recognize risks & threats to the expenses & payables balances
  • Identify substantive auditing procedures that are used to obtain comfort over expenses & payables

 

Major Topics

 

Prerequisite

None

Advanced Preparation

None

Sessions

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Tuesday, October 7, 2025

General Sessions
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