BAP 2 - Audit of Year-end Balances: Part 1

  • Level: First year
  • Duration: 2 days
  • 5 & 6 April 2027
  • 2 & 3 August 2027
BAP 2 - Audit of Year-end Balances: Part 1
Course overview
Providing trainees with an understanding how to audit key year end balances.  This session is a follow-on from BAP 1 and teaches trainees how to audit Cash and Cash Equivalents, Inventory and Property, Plant and Equipment

What do we cover in this course?

  • A recap of the fundamental auditing principles covered in BAP 1
  • Understanding how to apply the assertions to the audit of cash & cash equivalents
  • Designing audit procedures, and then testing, cash & cash equivalents
  • Understanding how to apply the assertions to the audit of property, plant & equipment
  • Designing audit procedures, and then testing, property, plant & equipment
  • Understanding how to apply the assertions to the audit of accounts receivable
  • Designing audit procedures, and then testing, accounts receivable

Graeme O'Reilly

Training course developer and facilitator
ABOUT Graeme
Graeme has been training trainee accountants in the practical application of auditing theory for 30 years.  He is known for his ability to help delegates make sense of what might otherwise be complex topics and is passionate about teaching others.
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