Financial Statement Audit: Microsoft Corporation

Public Accounting - What do Auditor’s Look For?

Created by: Aubrey Apolinario, BCom, CPA, CA
Chartered Accountant I Instructor I Finance Professional

What Will I Learn?

• • Key Audit Procedures - Substantive Audit Procedures utilized for the balance sheet while using Microsoft’s financial statements to explain these concepts
• • Audit Considerations - Materiality, Fraud, Going Concern, Audit Assertions, Controls vs Substantive Approach, use of a Specialist and other such considerations
• • Key Audit Matters - Critical Audit Matters and Risk Areas to explain ‘What Auditors Look For’

Requirements

• A basic understanding of the Financial Statements

Target audience

• Students - Accounting, Business, Finance & Commerce students.
• Individuals - Those with ambitions to work at a Public Accounting Firm.
• Professionals - Accountants and Managers who deal with the External Auditors as part of their job requirements
• Lifelong Learners - Those who want to ‘broaden their mind’ and gain another ‘perspective’