Formation/Cours

-Knowledge of basic statistics
-Knowledge of intermediate-level financial accounting and reporting
-Knowledge of basic audit techniques is compulsory (this is an advanced audit course)

At the end of the course, the student should be able to:

-apply the concepts seen in the “audit techniques” course
-master the appropriate techniques and display expertise in Audit Data Analytics (herefater ADA) (LO 2.B)
-analyze and solve complex problems with the appropriate methodology (LO 6.B)
-produce professional quality documents (LO 8.A)

Throughout the sessins, students will use IDEA, a well-known ADA platform used in audit firms.
1. Presentation of ADA and its importance in audit missions.
2.Reminder on audit planning
3.Then, a single, large case will allow students to:
a.Conduct the audit of account receivables
b.Conduct the audit of account payables
c.Conduct the audit of inventory

At each stage, the writing of an audit report will end the session.