DESCRIPTION
This module challenges participants to build on their prior experience with the accounts receivable audit area. With a focus on the flow of information in DAS, this module features the DAS-integrated case study that flows throughout the Level 2 program. Participants will discusss and practice how to effectively update UEE Central and RA-1 for new information on a recurring audit before practicing designing risk response in RA-3.
LEARNING OBJECTIVES
- List techniques for improving the efficiency of the design and performance of testing for existence of accounts receivable
- Design the testing approach for the valuation assertion for accounts receivable

