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Table Of Contents

Why are revenue cycle accounts important?
List the Financial Transactions Processing Cycles
Overview of the Revenue Cycle (Sales made on Account)
Discuss Business Risk and Business Environment
Some Improper Revenue Recognition Schemes
What are some fraud risk factors for revenue recognition?
What analytical analysis can be done for possible misstatements?
Assessment of Environment Risk
Assessment of Environment Risk (continued)
Inherent Risk with Regard to Sales
Inherent Risk with Regard to Sales (continued)
Inherent Risk in Receivables
The Control Environment and Sales
Understanding Internal Controls
What are the three components of evaluating control risk?
Documenting, Testing, and Assessing Environment Risk
Substantive Testing in the Revenue Cycle
What are some substantive tests of revenue?
Substantive Tests of Revenue for Occurrence, Accuracy, and Valuation
Substantive Tests of Revenue for Completeness
Substantive Tests of Accounts Receivable
Aging Accounts Receivable
Confirming Receivables with Customers
Types of Confirmations
Types of Confirmations (continued)
What is the follow-up procedures for non-responses?
What is the follow-up procedures for exceptions noted?
Related-Party Receivables
Sold, Discounted, and Pledged Receivables
Fraud Indicators and Audit Procedures
Fraud Indicators and Audit Procedures (continued)
Explain Auditing of Allowance for Doubtful Accounts
P. 1
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Published by mostafa emami

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Categories:Business/Law
Published by: mostafa emami on Dec 31, 2012
Copyright:Traditional Copyright: All rights reserved
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