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CHAPTER 9 AUDITING THE REVENUE CYCLE - Yola

A U D I T I N G A RISK-BASED APPROACH TO CONDUCTING A QUALITY AUDIT 9th Edition Karla M. Johnstone | Audrey A. Gramling | Larry E. Rittenberg Copyright 2014 South-Western/Cengage Learning CHAPTER 9 AUDITING THE REVENUE CYCLE Copyright 2014 South-Western/Cengage Learning 9- 2 LEARNING OBJECTIVES the significant accounts, disclosures, and relevant assertions in the REVENUE CYCLE and assess inherent risks of material misstatement in the REVENUE CYCLE and assess fraud risks of material misstatement in the REVENUE CYCLE and assess control risks of material misstatement in the REVENUE CYCLE Copyright 2014 South-Western/Cengage Learning 9- 3 LEARNING OBJECTIVES how to use preliminary analytical procedures to identify possible material misstatements for REVENUE CYCLE accounts, disclosures, and assertions appropriate responses to identified risks of material misstatement for REVENUE CYCLE accounts.

misstatements for revenue cycle accounts, disclosures, and assertions . 6. Determine appropriate responses to identified risks of material misstatement for revenue cycle accounts, disclosures, and assertions . 7. Determine appropriate tests of controls and consider the results of tests of controls for revenue cycle accounts, disclosures, and ...

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