Implementation tool for auditors: Testing journal entries & responding to the risk of management override of controls

Learn how to test the appropriateness of journal entries made in the preparation of financial statements as a response to the risks of management override of controls.

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Implementation Tool for Auditors helps you design an approach to testing journal entries and other adjustments as a response to risks of management override of controls. It focuses on how to comply with the requirements of CAS 240 paragraph 32(a).

Topics include:

  • CAS 240 and its requirements
  • detailed steps to test the appropriateness of journal entries and other adjustments
  • a list of other resources about fraud in an audit of financial statements

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