Description

In an environment where risk control and the reliability of financial statements are at the forefront of the concerns of financial decision-makers, mastery of audit tools and techniques is essential to the various players in the accounting and financial world . Indeed, mastering the audit approach and tools allows you either to better understand an external audit or to carry out audit missions independently. At the end of this training, you will be able to implement the accounting and financial audit approach.

Who is this training for ?

For whom ?

Head of accounting and financial services, chief accountant, management controller wishing to learn accounting audit techniques.

Prerequisites

Knowledge of basic accounting mechanisms.

Training objectives

Position the accounting audit framework

Licate the accounting audit methodology

Use audit techniques and tools

Determine the characteristics of controlling the main accounting processes

Formalize recommendations

Express an opinion

Training program

• Position the accounting and financial audit
  • The different types of audit.
  • The mission of the financial auditor.
  • The practice framework: professional practice standards.
  • The general audit approach.
• Define an audit strategy based on the risk-based approach Define the objectives of the mission. Become aware of the environment.
  • Mapping the risks.
  • Mission orientation: identification of significant areas; the threshold of significance.
  • Organization and planning.
• Evaluate the internal control (IC) system Describe the IC system. Analyze strengths and weaknesses.
  • Test the CI system.
  • Impact of the CI examination on account control.
• Carry out account control
  • Account control techniques and tools: analytical review; validations by external confirmation; surveys; physical checks.
  • The work file: the work program; the folder structure; worksheets.
  • Implement control techniques.
• Formulate relevant and constructive conclusions Issuing the opinion on the accounts.
  • Formulation of recommendations: the audit report.
  • Follow-up of recommendations and the post-audit process.
• Remote activities
  • To discover a subject related to your training: a video 'Succeed in audit interviews by adopting the right attitudes'; a video 'The M diagram'; a video 'Monitoring the effectiveness of actions correctives' .