Performing Walkthroughs: Property, Plant, & Equipment

The audit standards require auditors to understand their clients' accounting systems and internal controls. A great way to gain this understanding is by executing a walkthrough. This course will outline the parts of the PP&E cycle, walkthrough procedures that should be performed, and control deficiencies that are commonly identified while performing a walkthrough of the PP&E cycle.

Upon completion, learners will be able to:
1. Perform procedures during walkthrough of the PP&E cycle
2. Recall parts of the PP&E cycle
3. Identify common control deficiencies while performing a walkthrough of the PP&E cycle