Test of Details – Preparer (Yellow Belt)

Tests of Details - Preparer are used to obtain audit evidence with respect to relevant financial statement assertion(s) beyond that provided by tests of controls and substantive analytical procedures. Yellow belts have a sound understanding of Test of Details in accordance with the activity user guide, typically operates in the role of a Preparer. They champions technical and process related updates from global for the service and brings practice experience to peers through the Team/Cluster (including a good working knowledge), territory perspectives, and current learner insights.