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NATIONAL ECONOMICS UNIVERSITY
SCHOOL OF ACCOUNTING AND AUDITING
OUTLINE – INTERNSHIP REPORT
MAJOR: AUDITING
TOPIC: AUDIT OF REVENUES IN FINANCIAL AUDITS CONDUCTED BY AASC
AUDIT COMPANY
TABLE OF CONTENTS
LIST OF ABBREVIATIONS
LIST OF TABLES AND FIGURES
INTRODUCTION
CHAPTER 1:
CHARACTERISTICS OF AUDIT OF REVENUES IN FINANCIAL AUDITS
CONDUCTED BY AASC AUDIT COMPANY
1.1. Characteristics of revenues of clients affecting financial audits
1.1.1. Features of revenues on financial statements
1.1.2. Accounting for revenues
1.1.3. Common misstatements related to revenues
1.1.4. Internal controls over revenues
1.2. Audit objectives of auditing revenues in financial audits conducted by AASC Audit
Company
1.3. Audit of revenues in financial audits process conducted by AASC Audit Company
1.3.1. Planning the audit
1.3.2. Implementing the audit
1.3.3. Completing the audit
CHAPTER 2:
PRACTICE OF AUDIT OF REVENUES IN FINANCIAL AUDITS CONDUCTED BY
AASC AUDIT COMPANY
2.1. Planning the audit
2.2. Implementing the audit
2.2.1. Performing tests of controls