The learning objectives for this module are to reinforce the foundational principles underpinning the audit of Cash flow statement, ensuring consistency, reliability, and compliance with applicable standards, to develop a practical understanding of auditing Cash flow statement line items within the AGSA environment, aligned with applicable methodologies and standards, to raise awareness of the Cash flow QM findings from the 2024/25 audit cycle and promote proactive measures to prevent recurrence in current audit cycle, and to present a practical case study that reinforces the principles discussed and supports their effective application in real audit scenarios.
- Teacher: Yingisani Phaka
Skill Level: Beginner