Auditing 200 Summaries

A summary of the elements of the SAICA CPC. An introduction to ethical requirements of a CA(SA) as well as threats to the CPC principles

A summary of risk assessment procedures to be performed before a client is taken. A discussion of the need and use of engagement letters and documenting pre-engagement activities

Auditing planning and all elements entailed including planning materiality as well as the planned audit approach.

Audit procedures and controls for the computer business environment. Audit controls over implementation of self-developed and purchased computer packages

Summary of what risks are for the audit context, the difference between business and audit risk as well as how to answer material risk questions. Components of Audit risk are discussed and explained.

A summary of the methods to obtain audit evidence namely substantive procedures and test of controls. Discussion of audit approaches and risks of material misstatement are included

A summary of the implications of the companies act with regard to auditors, the requirements to be an RA and to register an Audit practice. The PI score calculation is also included.