Training Details
Final financial statements:
Its nature, objectives, types, principles of preparation.
Presentation methods and optional and mandatory disclosure levels.
- Measurement and presentation developments under the umbrella of International Accounting Standard No. 1) .
Designing a financial statement audit program:
- Program for reviewing the components of current expenditures.
- Activity revenue review program.
The long-term tangible assets review program and the elements for their exploitation.
Intangible assets audit program.
- The current assets and liabilities audit program.
- The program of reviewing property rights and their changes.
The program for reviewing government grants provided by the entity or to it.
Project budget review program and capital expenditure components.
- Administrative review and the development of the functions of the internal auditor:
- In the field of preparing performance and responsibility reports.
- In the field of reporting on the economics of current and investment spending.
- In the field of analyzing the components of the profitability basket using the model ( OLT).
- In the field of evaluating the efficiency of the internal control system.
In the field of reporting on continuity and analyzing the possibilities of financial success or failure.
- In the field of reporting on liquidity and financial ease through the requirements of International Accounting Standard No. ( 7)
- By reporting on the extent of compliance with the conditions for granting grants, in accordance with the requirements of International Accounting Standard No. 20).
Full workshops: collecting evidence and implementing audit programs.