<p>This course will be an overview of:</p> <ul> <li>The audit risks associated with property, plant, and equipment, and how to assess those risks</li> <li>Areas for internal control weaknesses within the property, plant, and equipment cycle</li> <li>Audit procedures used to detect material misstatement in property, plant, and equipment</li> <li>Financial statement presentation and disclosure requirements</li> </ul>