AUDIT & ASSURANCE
Topic Page number
Using These Notes 1
About The Exam 1
Introduction 4
Assurance Engagements 6
Regulation Of Auditors 12
Code Of Ethics 20
Client Acceptance/Continuance, Agreeing Terms of Engagement 33
Planning 39
Systems Of Internal Controls 63
Management Assertions, Audit Procedures & Audit Evidence 88
Procedures On Specific Areas 98
Review 123
Opinion & Reporting 141
Audit Sampling 164
CAATs (Including Data Analytics) 167
Fraud 172
Laws & Regulations 175
Audit Documentation 178
Quality Management 181
Corporate Governance 185
Internal Audit 192
Not For Profit Organizations-Audit Techniques 198
2023 - 2024
Topic Page number
Using These Notes 1
About The Exam 1
Introduction 4
Assurance Engagements 6
Regulation Of Auditors 12
Code Of Ethics 20
Client Acceptance/Continuance, Agreeing Terms of Engagement 33
Planning 39
Systems Of Internal Controls 63
Management Assertions, Audit Procedures & Audit Evidence 88
Procedures On Specific Areas 98
Review 123
Opinion & Reporting 141
Audit Sampling 164
CAATs (Including Data Analytics) 167
Fraud 172
Laws & Regulations 175
Audit Documentation 178
Quality Management 181
Corporate Governance 185
Internal Audit 192
Not For Profit Organizations-Audit Techniques 198
2023 - 2024
