Registration Form Below Duration: 2 hours Overview: Audit procedures performed on detailed consolidation processes form an integral part of performing group audits. In order to test the consolidation processes and workings of the client, the auditor needs to be familiar with the correct accounting treatment of consolidation entries as required by the financial reporting framework. Auditors must also consider group risk and the possible fraud risk with intercompany elimination entries. Furthermore, auditors often neglect to document audit procedures performed on detailed consolidation processes, over and above the accounting workings.   This course provides a practical understanding of key requirements relating to [...]