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