Instructor for this course

This course, taught by Garland Granger, CIA, CPA, CFE, covers how to understand evidential matters, audit programs and working papers. You will also learn about the incoming and outgoing cash flows, cycles, and asset management for businesses.

Discover evidential matter, audit programs and working papers, explore accounts receivable and the sales cycle, explore inventory, purchases and accounts payable, recognize the particulars regarding cash, payroll, investments, marketable securities, property, plant and equipment, and discover long-term liabilities, loss contingencies and stockholder's equity.

Learning Objectives

  • Discover Evidential Matter, Audit Programs and Working Papers
  • Explore Accounts Receivable and the Sales Cycle
  • Explore Inventory, Purchases and Accounts Payable
  • Recognize the particulars regarding Cash, Payroll, Investments, Marketable Securities, Property, Plant and Equipment
  • Discover Long-Term Liabilities, Loss Contingencies and Stockholder's Equity
Last updated/reviewed: November 23, 2020

11 Reviews (49 ratings)Reviews

Anonymous Author
The course was one of the most difficult courses I have ever taken,and the most time I have taken to learn the course. I am not so good at audit subject,and after taking the course, I enhanced my knowledge about audit a little bit.Mr.Garland is very logic and experienced, and thanks for his great work.
Member's Profile
Written materials are clearly and presented in an orderly and logical manner, though in a few places they are fairly basic outline could be a more fully explained (perhaps provide more examples). Video presentation done well and aligns with the materials.
Anonymous Author
This was a tough course, but was a great review of a typical financial audit. I liked that it broke down the audit process for each part of the financials, such as cash, A/R, inventory, payroll, revenue, etc.
Member's Profile
This is a good refresher course and can be used by corporate accountants to make sure they are maintaining proper documentation that will be required by the auditors so the process if more efficient.
Anonymous Author
A bit heavy and it would be good for the content to be modernized in some way. I believe it would be difficult for someone without an audit background to follow.
Anonymous Author
Good length for the material covered. The review questions quiz was helpful preparation for the exam.
Anonymous Author
Back to basics and old school auditing examples, but ok for foundational learning.
Member's Profile
Great refresh on the basics of Audit programs for a financial statement audit.
Member's Profile
Good coverage of material and clear questions to test the knowledge obtained.
Member's Profile
Great refresher and, as always, appreciate Garland's enthusiasm.
Anonymous Author
This course was very logical interesting and informative


Course Complexity: Advanced

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
  16:40Introduction to Evidential Matter, Audit Programs and Working Papers
  11:29Lesson 2 - Evidential Matter and Audit Documentation - Part 2
  14:00Lesson 3 - Evidentail Matter and Audit Documentation - Part 3
  14:51Lesson 4 - Accounts Receivable and the Sales Cycle - Part 1
  17:01Lesson 5 - Accounts Receivable and the Sales Cycle - Part 2
  12:03Lesson 6 - Inventory, Purchases and Accounts Payable - Part 1
  18:18Lesson 7 - Inventory, Purchaes and Accounts Payable - Part 2
  9:58Lesson 8 - Payroll
  17:38Lesson 9 - Cash
  5:38Lesson 10 - Investments and Marketable Securities
  9:07Lesson 11 - Property, Plant and Equipment
  6:19Lesson 12 - Long-Term Liabilities and Loss Contingencies
  4:35Lesson 13 - Stockholder’s Equity and Conclusion
  PDFStudy Guide: Evidential Matter, Audit Programs and Working Papers
  PDFEvidential Matter, Audit Programs and Working Papers Glossary/Index