Identify the primary concerns in the audit of owners’ equity transactions. Design and perform tests of controls, substantive tests of transactions, and tests of details of balances for capital stock and retained earnings.

AUDIT OF THE CAPITAL ACQUISITION AND REPAYMENT CYCLE

Identify the accounts and the unique characteristics of the capital acquisition and
repayment cycle.
Design and perform audit tests of notes payable and related
accounts and transactions.

Identify the primary concerns in the audit of owners’ equity transactions.
Design and perform tests of controls, substantive tests of transactions, and tests of
details of balances for capital stock and retained earnings.

Last Completed Projects