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Auditing Issues in Small Businesses

Accounting

This lesson is part 19 of 23 in the course Learn Auditing

In this lecture, we will discuss the internal control systems in small businesses. Small businesses generally have fewer employees and less resources to dedicate to intrenal controls.

The video discusses the auditing issues associated with small businesses. it also covers review and compilation engagements.

Previous Lesson

‹ Testing Internal Controls

Next Lesson

Auditing Planning Approach ›

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In this Course

  • Introduction to Auditing
  • Players in the Audit Industry
  • Generally Accepted Auditing Standards (GAAS)
  • Auditing Ethics and Rules of Professional Conduct
  • Understanding the Independent Auditors’ Report
  • Auditor’s Report with Reservations
  • The Auditing Process
  • Auditing: Management Assertions
  • The Audit Evidence
  • Audit Risk Models
  • Auditing: Assessing Inherent Risk
  • Auditing: The Concept of Materiality
  • Auditing: Client Risk Profile
  • How Auditors Document Their Work?
  • What is Internal Control?
  • COSO – Integrated Internal Control Framework
  • Assessing Control Risk
  • Testing Internal Controls
  • Auditing Issues in Small Businesses
  • Auditing Planning Approach
  • Audit Programs
  • Auditing the Sales Cycle
  • Substantive Audit Procedures

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