Learning objectives (with links to notes for each objective below)

• LO4-01: Revenue Cycle

• LO4-02: Expenditure Cycle

• LO4-03: Cash Cycle

• LO4-04: Inventory Cycle

• LO4-05: Investment Cycle

• LO4-06: Other Transaction Cycles

• LO4-07: Matters That Require Special Consideration

• LO4-08: Misstatements and Internal Control Deficiencies

• LO4-09: Written Representations

• LO4-10: Communication With Management and Those Charged With Governance