Mazars Academy Online South Africa
Audit and Assurance

Performing Journal Entry Testing

This course is designed primarily for those audit team members performing the JET audit work. The grade or level of auditor will depend on the nature and complexity of each audit engagement, as well as the structure of the audit team for the specific assignment.
  • Online module on U-Learn
  • 25 Minutes to complete
  • Available in English
performing Journal entry testing

What's in it for you?

This course is designed primarily for those audit team members performing the JET audit work. The grade or level of auditor will depend on the nature and complexity of each audit engagement, as well as the structure of the audit team for the specific assignment. 

This course is based on the “MAM Application guidance on Journal Entries Testing” so do make sure this is a document you review when undertaking this training. The guidance can be found on IntoMazars and in the course player below. The certificate of completion will be issued once the course has been completed - including successfully answering all questions.
After completing this e-Learning module, you will be able to:

  • Differentiate between journal entries and other adjustments to ensure that they cover both types of entries when performing their audit testing; 
  • Understand the types of journal entries they see in an audit to be able to determine those with higher fraud risks for their clients;
  • Explain why journal entry testing needs to be performed and identify possible ways management can override controls to commit fraud so that their audit work can be tailored appropriately;
  • Describe the 5 key steps involved in journal entry testing; and
  • Produce good quality audit documentation regarding understanding how their audit client processes journals and other adjustments.
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