Auditing 2025: Auditing the Cash Flow Statement
Part of a series on 2025 Audit Updates. Cash flow statements have come under scrutiny from regulators and professional bodies for frequent errors and omissions. This module examines how they should be prepared and audited, highlighting key procedures and common mistakes.
Auditing 2025: Auditing the Cash Flow Statement
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About the course
The cash flow statement is one of the primary financial statements, but in recent years, it has drawn criticism from professional bodies and regulators due to frequent errors and omissions. This highlights the importance of auditing to verify accuracy, ensure regulatory compliance, and help prevent fraud.
This module will give an overview of the cash flow statement and the standard classifications for entities' cash flow activities. It will also detail the correct audit procedures, and outline common errors in the preparation of the cash flow statement.
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Author
Steve Collings
Steve is Director at Leavitt Walmsley Associates, a firm of Certified Chartered Accountants. He is an internationally recognised speaker, writer and commentator on all matters to do with financial reporting and auditing. Steve is a prolific author, having written over 25 books and currently represents the North West of England on ACCA’s Practice Network Panel.
