Audit and Assurance (AA)
AUDIT FRAMEWORK AND REGULATION 5 1. What is Assurance? 5 2. Corporate Governance 11 3. Auditors’ Rights, Appointment, Removal, Resignation and Regulation 17 4. Professional Ethics 21 THE INDEPENDENT AUDITOR'S REPORT 27 5. The Auditor’s Report 27 6. Audit Opinions: Unmodified/Modified 37 PLANNING AND RISK ASSESSMENT (I) 45 7. The Stages of an Audit – Appointment 45 8. The Stages of an Audit – After Appointment 49 9. Audit Risk 55 AUDIT EVIDENCE (I) 61 10. Audit Evidence 61 11. Audit Sampling 65 INTERNAL CONTROL 69 12. Internal Control 69 13. Accounting Systems 75 14. Computer System Controls 79 15. Automated Tools and Techniques 83 AUDIT EVIDENCE (II) 85 16. The Final Audit – the Assertions Revisited 85 17. Trade Receivables 87 18. Trade Payables 91 19. Accruals and Prepayments 93 20. Inventory 95 21. Bank and Cash 99 22. Non-Current Assets 101 23. Using the Work of Others 103 PLANNING AND RISK ASSESSMENT (II) 107 24. Audit Documentation and Quality Management 107 25. Fraud, Laws and Regulations 113 REVIEW AND REPORTING 115 26. Subsequent Events 115 27. Contingent Assets and Liabilities 117 28. Written Representations 119 29. The Auditor’s Report - Revisited 121 EMPLOYABILITY AND TECHNOLOGY SKILLS 123
Información del documento
- Subido en
- 22 de diciembre de 2022
- Archivo actualizado en
- 22 de diciembre de 2022
- Número de páginas
- 140
- Escrito en
- 2022/2023
- Tipo
- Notas de lectura
- Profesor(es)
- N/a
- Contiene
- Todas las clases
