Learning Objectives

Learning Objectives

Learning Objectives
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Your objectives are to be able to:

LO 10-1	Describe the finance and investment cycle, including typical source documents and controls.
LO 10-2	Give examples of tests of control activities over debt and stockholders' equity transactions and investment transactions.
LO 10-3	Describe substantive testing procedures for finance and investment accounts.
LO 10-4	Describe common errors and frauds in the accounting for investment and financing transactions and investments, and design audit procedures for detecting them.

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