Using their previous audit experience as a foundation, participants will take their understanding of basic audit procedures to a deeper level and explore the more complex issues that can arise when auditing cash, accounts payable, and capital assets in governmental entities. The course moves beyond simply performing individual audit procedures to help participants understand the purpose behind those procedures and how they should respond to more challenging audit situations.

Participants will examine advanced issues related to cash, accounts payable, and capital assets, with an emphasis on recognizing potential risks and determining the appropriate audit response. Through small-group discussions and interactive activities, participants will work through scenarios that require them to apply their existing audit knowledge while considering the unique challenges that can arise in a governmental audit environment.

The course encourages participants to draw on their prior audit experience and think critically about why particular procedures are performed and how those procedures address identified risks. By working through more complex situations, participants will strengthen their ability to evaluate audit issues and determine appropriate responses.

Participants will leave with a deeper understanding of advanced considerations in auditing cash, accounts payable, and capital assets, along with practical approaches for applying their audit experience to more challenging situations in governmental audits.