Audit and Assurance - Bundle - Lecture & Seminar notes

Audit & Assurance is a module for students studying Accounting and Finance. This document covers: audit regulation, Three sets of regulatory guidance, Example of national laws & guidance, how is an auditor regulated, IFAC, structure of IFAC, ISAs & IAPS, IAASB Pronouncements, Corporate Governance Co...

Audit & Assurance is a module for students studying Accounting and Finance. This document covers: what is ethics, definition of ethics, prescribed ethical principles, Professional Code of Ethics, Threats to Independence, advertising, audit fees, safeguards, confidentiality, Professional rules relati...

Audit & Assurance is a module for students studying Accounting and Finance. This document covers: Audit Risk, audit risk components, Inherent Risk – Entity Level, Inherent Risk – Account Balance, control risk, detection risk, Audit Risk – Formulae, indicators of low risk, general indicators of...

Audit & Assurance is a module for students studying Accounting and Finance. This document covers: Audit Evidence ISA 500, audit evidence: sufficiency, appropriateness, Auditors’ Judgement, Nature of accounting/internal control systems, reliability of audit evidence, audit generated, entity's reco...

Audit & Assurance is a module for students studying Accounting and Finance. This document covers: auditing testing types (system-based, risk-based), Audit Testing – Compliance, Audit Testing – Substantive, Audit Testing – General Approach, Audit Testing – Corporate Governance, Audit Testing ...

Audit & Assurance is a module for students studying Accounting and Finance. This document covers: Audit of the statement of financial position, Final work – problem areas, compliance testing, substantive testing, Relationship between Statement of Financial Position & Income Statement, Use of speci...

Audit & Assurance is a module for students studying Accounting and Finance. This document covers: subsequent events review, post balance sheet events, adjusting events, non-adjusting events, POST SOFP/Balance Sheet Events/Audit Procedures, Before issuing the audit report, After issuing the audit rep...

Audit & Assurance is a module for students studying Accounting and Finance. This document covers: seminar questions and answers relating to Audit Evaluation & Planning/Risk/Materiality which can be used for revision.

Audit & Assurance is a module for students studying Accounting and Finance. This document covers: seminar questions and answers relating to Professional Ethics in the auditing profession which can be used for revision. It contains scenario-based questions. The questions in this document are the same...

Audit & Assurance is a module for students studying Accounting and Finance. This document covers: seminar questions and answers relating to Auditor’s Liability, Appointment, Resignation, Removal & Client Screening which can be used for revision. Includes a scenario-based question.

Audit & Assurance is a module for students studying Accounting and Finance. This document covers: seminar questions and answers relating to Professional Ethics / Audit Independence in the auditing profession which can be used for revision. It contains scenario-based questions. The questions in this ...

Audit & Assurance is a module for students studying Accounting and Finance. This document covers: seminar questions and answers relating to Audit Evidence / Quality Control / Audit Documentation which can be used for revision.

Audit & Assurance is a module for students studying Accounting and Finance at degree level. This document covers the exam topics that will most likely show up in the exam and gives you pointers on which particular area in each topic you need to be familiarised with to pass the exam.