Company NetflixInc Resources https:www.sec.govArchivesedgardata1065280000106528018000069q4nflx201710k.htm Access and briefly review PCAOB Auditing Standards 2500 Audit Procedures for Certain Accounts or Disclosures

Company Netflix,Inc
Resources
https://www.sec.gov/Archives/edgar/data/1065280/000106528018000069/q4nflx201710k.htm
Access and briefly review PCAOB Auditing Standards 2500 Audit Procedures for Certain Accounts or Disclosures, 2600 Special Topics, 2700 Auditors Responsibilities Regarding Supplemental and Other Information, and 2800 Concluding Audit Procedures to build your foundation knowledge of the activities related to audit procedures, consideration of the internal audit function, and management representations. Topics include balance sheet and income statement accounts, inventory, legal issues for the client, and the entity’s use of service organizations as they relate to the audit process.
https://pcaobus.org/Standards/Auditing/Pages/ReorgStandards.aspx
Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
http://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-C-00540.pdf
Audit Evidence—Specific Considerations for Selected Items
http://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-C-00501.pdf
Audit Considerations Relating to an Entity Using a Service Organization
http://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-C-00402.pdf
Required Supplementary Information (RSI)
http://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-C-00730.pdf
SEC 10K – Specific Issues for your Company
As our course topics are now focuses on specific audit issues, provide comments about your SEC 10-K company as they relate the topics of our most recent weeks, particularly the audit process and operation cycles including
Audit of the Acquisition and Payment Cycle: Tests of Controls and Substantive Tests of Transactions, and Accounts Payable
Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
u2002
Audit of the Payroll and Personnel Cycle
Audit of the Inventory and Warehousing Cycle
u2002
Audit of the Capital Acquisition and Repayment Cycle
u2002
Audit of Cash Balances