JUMOQ Learning · Financial Statement Areas

Revenue and Receivables: Auditing Common Trouble Spots

Test contract substance, revenue cut-off, confirmations and receivable impairment using practical audit cases.

AA-05Intermediate

Course director: Venkata Subramani Ramachandra

55 minFull study estimate

Full study estimate: 55 min

Self-paced estimates for one pass through the course. Practical work includes activities, assignments and resource study. Your pace may vary; breaks and repeat attempts are extra. All course and certificate requirements still apply.

Inside this course

Select a topic to see its lessons, videos, practice activities and resources.

Read the contract before accepting the revenue

LessonRead the contract before accepting the revenue
VideoRead the contract before accepting the revenue — videoScheduled — upload pending
QuizTopic 1 knowledge check
Decision MissionDecision Mission: make the planning response

Test cut-off using events around year end

LessonTest cut-off using events around year end
VideoTest cut-off using events around year end — videoScheduled — upload pending
QuizTopic 2 knowledge check
Case QuestCase Quest: connect three evidence records

Investigate premature sales and unusual arrangements

LessonInvestigate premature sales and unusual arrangements
VideoInvestigate premature sales and unusual arrangements — videoScheduled — upload pending
QuizTopic 3 knowledge check
Impact SimulatorImpact Simulator: illustrative return exposure

Control confirmations and resolve non-responses

LessonControl confirmations and resolve non-responses
VideoControl confirmations and resolve non-responses — videoScheduled — upload pending
QuizTopic 4 knowledge check
Practice LabPractice Lab: choose and justify the procedure

Assess overdue balances and impairment

LessonAssess overdue balances and impairment
VideoAssess overdue balances and impairment — videoScheduled — upload pending
QuizTopic 5 knowledge check
Roleplay StudioRoleplay Studio: brief the engagement partner

Final Assessment

QuizFinal assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

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