Normally smaller accounts on an entity’s balance sheet, prepaid and other current assets represent smaller individual items but may be significant to the entity nonetheless.
Commonly consisting of prepaid expenses that must be recognized on a pro rata basis and other assets such as investments, short-term notes, and industry-specific transactions (for instance, costs in excess of billings), these accounts often require complex estimates.
This CPE course will provide the knowledge necessary for a new staff member to successfully audit prepaid and other current assets.
Recently onboarded staff
Firms that want consistent training and level setting