Chloetanner

R130,00

The Companies Act No. 71 of 2008 in Auditing. Contains summaries of sections within the Companies Act relevant to auditing 3rd year. Includes: 1. General - Sections 2,3,4,214,16 2. Company records - Sections 20, 21, 22, 24, 30. 3. Shares - 35, 36, 37, 38, 39, 40, 41 4. Assistance and Distribution - 44, 45, 46, 47, 48 5. Board - 57, 65, 66, 69, 71, 72, 73, 75 6. Auditors - 90, 91, 92, 94 This includes short summaries of everything to know about the sections. Examples such as how to...

Summary
• 6 pages •
by Chloetanner •
uploaded 2026

i x

North-West University • Auditing 3rd Year

Completion of the Audit

Free

Completion of the Audit

Package deal
Summary
• 1 pages •
by Chloetanner •
uploaded 2026

i x

North-West University • Auditing 2nd Year
Auditing 2nd year Summaries • By Chloetanner

Bank and cash cycle

R50,00

Overall risk of bank and cash cycle and the relevant assertions: 1. Accuracy, valuation and allocation 2. Existence, rights and completeness 3. Presentation 4. Procedures for cash on hand

Package deal
Summary
• 4 pages •
by Chloetanner •
uploaded 2026

i x

North-West University • Auditing 2nd Year
Auditing 2nd year Summaries • By Chloetanner

Payroll and Personnel Cycle (Procedures)

R75,00

Explanation of overall risk within the payroll and personnel cycle and the relevant assertions relating to salaries and wages as well as fraudulent financial reporting and misappropriations of assets. Test of controls audit procedures, and analytical and substantive audit procedures.

Package deal
Summary
• 4 pages •
by Chloetanner •
uploaded 2026

i x

North-West University • Auditing 2nd Year
Auditing 2nd year Summaries • By Chloetanner

Acquisitions and payments cycle

R70,00

Explanation of overall risk of assertions of the payments and acquistions cycle, with possible fraud. (Asset misappropriation and fraudulent financial reporting) Description of analytical and substantive audit procedures relating to purchases and payments within the cycle.

Package deal
Summary
• 5 pages •
by Chloetanner •
uploaded 2026

i x

North-West University • Auditing 2nd Year
Auditing 2nd year Summaries • By Chloetanner

Revenue and Receipts Cycle (Audit Procedures)

R50,00

Explains the revenue and receipts cycle as well as a visual diagram. Inspection, Observation, Enquiry and Re-performance. Substantive procedures explanation including analytical vs detail substantive procedures. Table showing financial statement assertions.

Package deal
Summary
• 6 pages •
by Chloetanner •
uploaded 2026

i x

North-West University • Auditing 2nd Year
Auditing 2nd year Summaries • By Chloetanner

Obtaining audit evidence

R60,00

Purpose, quantity, relevance and reliability of audit evidence. Including the procedures done and methods of obtaining audit evidence. Financial statement level aswell as assertion level. Includes Audit documentation.

Package deal
Summary
• 10 pages •
by Chloetanner •
uploaded 2026

i x

North-West University • Auditing 2nd Year
Auditing 2nd year Summaries • By Chloetanner

Audit Sampling

R55,00

Purpose of audit sampling including concepts of: 1. Populations 2. Sampling 3. Sampling Unit 4. Error 5.Tolerable error 6. Anomalous Error 7. Stratification Calculation examples for the different types of concepts aswell as methods used.

Package deal
Summary
• 5 pages •
by Chloetanner •
uploaded 2026

i x

North-West University • Auditing 2nd Year
Auditing 2nd year Summaries • By Chloetanner

Planning the Audit

R110,00

Steps to planning the audit: 1. Planning the audit at the overall financial statement level 2. Determine the overall audit response 3. Detail planning of each material classes of transactions, account balance and disclosure 4. Audit plan for each separate account

Package deal
Summary
• 15 pages •
by Chloetanner •
uploaded 2026

i x

North-West University • Auditing 2nd Year
Auditing 2nd year Summaries • By Chloetanner

Acceptance and continuance of client relationships

R70,00

Engagement activities including risks of new clients and exitising clients, purpose of pre engagement checks. Method and timing of obtaining information for risk assessment procedures. Performing a client investigation, determining skills competence requirements and establishing the terms of the engagement.

Package deal
Summary
• 5 pages •
by Chloetanner •
uploaded 2026