Cast Integrated Audit Ais Bk+C

Cast Integrated Audit Ais Bk+C

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Description

The Comprehensive Assurance and Systems Tool (CAST) is an integrated practice set based upon a real company and designed to provide learners with hands-on experience in preparing, using, and evaluating accounting information necessary to completing an audit. It outlines how to prepare various common documents relating to sales, cash receipts, purchases, cash disbursements and payroll; and specialized journal entries; as well as post entries to subsidiary ledgers and general ledgers; month-end and year-end reconciliation documents, pretrial balances, etc. Also covered are: understanding the business environment and related risks, client acceptance and initial audit planning, understanding control activities and tests of controls for the expenditure cycle, design of analytical tests and substantive tests of balances for the expenditure cycle, developing an overall audit strategy for the expenditure cycle, performance of tests of controls and transactions for the revenue cycle, and completing the audit. For individuals interested in auditing positions in the accounting field.show more

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