Journal Entry Testing - Applying AU-C 240  

This course provides an overview of the necessities for testing the population of journal entries and elements of AU-C 240 that contribute to an auditors assessment of risk of fraudulent financial reporting. In addition, a basic framework for testing journal entries is presented along with step-by-step guidance for conducting a subset of these tests using both Microsoft Excel and Microsoft Access.

This course meets the requirements to qualify for both California: Detection and/or Reporting of Fraud and Association of Certified Fraud Examiners (CFE) fraud categories.