Surgent's Auditing Accounts Receivable: An Overview - On-Demand Webcast

Course Details


Thursday, June 1, 2023 – Tuesday, April 30, 2024

Field of Study

Auditing (Governmental)

Course Number


CPE Credit

2.0 hours CPE credit

Level of Knowledge



Surgent McCoy CPE, LLC




Accounts receivable tends to carry higher risk of material misstatement due to the complexity and subjectivity involved with recognition, measure, and valuation. In addition, revenue recognition is presumed to be a significant fraud risk. This module will discuss the risks associated with accounts receivable and the allowance for doubtful accounts as well as techniques for auditing those areas. (Please Note: This module is part of Surgent's Audit Skills Training: Level 2.)


•     Risks of material misstatement associated with auditing accounts receivable

•     Internal controls associated with accounts receivable

•     Substantive procedures used in auditing accounts receivable

•     External confirmation audit considerations, including evaluating responses for propriety

•     Evaluating the valuation of accounts receivable

•     The AICPA’s new SAS on auditing estimates


•     Identify audit risks and special audit considerations

•     Tailor a detailed audit plan for accounts receivable based on the assessed risk

•     Evaluate confirmation responses and identify areas for follow-up

•     Evaluate and conclude on the valuation for the allowance for doubtful accounts

Designed For

Accountants with responsibilities for auditing accounts receivable

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $139.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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