BAP 3 - Audit of Year-end Balances: Part 2

  • Level: First year
  • Duration: 2 days
  • 28 & 29 June 2027
  • 8 & 9 November 2027
BAP 3 - Audit of Year-end Balances: Part 2
Course overview
As a follow on from BAP 2, this session now teaches trainees how to audit Accounts Receivables, Accounts Payable, Investments, and Provisions/Accruals.

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 inventory
  • Designing audit procedures, and then testing, inventory
  • Understanding how to apply the assertions to the audit of investments
  • Designing audit procedures, and then testing, investments
  • Understanding how to apply the assertions to the audit of accounts payable
  • Designing audit procedures, and then testing, accounts payable
  • Understanding how to apply the assertions to the audit of accruals, provisions & contingent liabilities
  • Designing audit procedures, and then testing, accruals, provisions & contingent liabilities

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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