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 basic level course is most beneficial to professionals new to journal entry testing who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic.