Auditing Cash and Cash Equivalents

  • Thursday, August 15, 2019 – Thursday, April 30, 2020

  • 1

Starting with cash, this CPE course will progress through the major balance sheet accounts to help you gain an understanding of the risks that are typically present. The course also covers the client controls you will likely encounter to mitigate those risks in order to establish your risk of material misstatement (RMM).


Recall the audit objectives and related assertions in the cash and cash equivalents area.
Identify the steps for risk assessment and identify the common risks found in the cash and cash equivalents area.
Identify basic processes, controls, and audit procedures over the cash process and identify weaknesses and possible solutions.
Recall the common audit procedures surrounding cash and cash equivalents and demonstrate mastery through a commonly encountered audit situation.


Relevant professional standards related to auditing cash
Cash and cash equivalents
Audit objectives and assertions for cash
Risk assessment for cash
Application of guidance and cash case study

Additional Information

Designed For

Recently onboarded staff
First-year staff
Firms that want consistent training and level setting


American Institute of CPAs


1.00 Auditing

Course Number


Level of Knowledge


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