Overview
Delivery method
Self-Paced/Virtual
Duration
45m
Audience
All employees
Description
Description: The Auditing the Statement of Cash Flow e-learn will introduce cash flow statement objectives, share fundamental classification requirements (considering both International Financial Reporting Standards (IFRS) and Public Sector Accounting Standards (PSAS) requirements), provide examples of some common non-cash transactions, discuss the underlying cash flow workings that support the cash flow statement, and highlight some of the audit steps that should be taken when auditing cash flow statements.
Target audience: AP FIN 01. Available to CCOLA members. (AP FIN 02/AP FIN 03 who haven't finished should complete this course.)
Time frame: Must be completed within the first 2 year at level.
Required for externally hired auditors: AP FIN 02–03, AP FIN SE must complete this course within the first year at the office.
Recommended pre-reading: Cash Flow 101 (found within the “Execution” section)
Time code: PD2499
