Auditing INVENTORY - substantive procedures

Описание к видео Auditing INVENTORY - substantive procedures

This is part 1 in a series on inventory.

In future videos we'll also be covering
* The importance of timing in gathering evidence of inventory (& the use of roll forwards/back)
* Tests of controls for inventory
* Auditing inventory for manufacturing firms (cost accounting - woohoo!)

00:00 Introduction
02:15 Overview of controls
05:19 Existence assertion
11:13 Completeness assertion
12:56 Rights and obligations assertion
14:57 Accuracy, valuation and allocation assertion
19:28 Substantive analytical procedures

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