Auditing Fundamentals Course
This course provides foundational auditing skills, focusing on sales and inventory cycles, sampling techniques, evidence evaluation, and professional workpaper preparation to ensure effective and justifiable audits.

flexible workload of 4 to 360h
valid certificate in your country
What will I learn?
The Auditing Fundamentals Course equips you with practical skills to examine sales and inventory cycles, create effective samples, and assess evidence confidently. You will learn to establish clear objectives, select and record sampling methods, conduct invoice and inventory checks, prepare quality workpapers, and exercise professional judgement to ensure your audit files are straightforward, justifiable, and simple to review.
Elevify advantages
Develop skills
- Evaluate audit evidence: assess adequacy, relevance, and apply due scepticism.
- Design practical samples: choose and validate invoice tests with proper records.
- Audit inventory and sales: verify existence, valuation, and revenue recognition.
- Map risks to assertions: connect potential errors to precise, targeted audit goals.
- Prepare sharp workpapers: organise, cross-reference, and conclude effectively.
Suggested summary
Before starting, you can change the chapters and the workload. Choose which chapter to start with. Add or remove chapters. Increase or decrease the course workload.What our students say
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