Log Out

Auditing Accounts Payable and Accrued Expenses

 
1
Registration is Open
VSCPA Members
$79.00 Regular Registration
Nonmembers
$99.00 Regular Registration
Designed For:

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

Prerequisite:

None

The accounting for accounts payable and accrued expenses is usually fairly straightforward and typically centers on when to recognize a liability. Your primary concern in this area is with the completeness assertion, and your main substantive test is a search for unrecorded liabilities.

In this CPE course, you'll learn the importance of understanding the accounting system related to purchases, payables, and accrued expenses-an understanding necessary to plan your procedures. Through an interactive case study, you'll practice the critical substantive test and be able to assess whether your search for unrecorded liabilities is thorough enough to gain assurance that material unrecorded liabilities have been detected.

Course provided by AICPA

Delivery Method: Self Study
CPE Credit: Auditing
Program Level: Basic

Related Events

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.