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Summary CERTIFIED PUBLIC ACCOUNTANT ADVANCED LEVEL ADVANCED AUDITING AND ASSURANCE STUDY TEXT CERTIFIED PUBLIC ACCOUNTANT ADVANCED LEVEL ADVANCED AUDITING AND ASSURANCE STUDY TEXT$12.99
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Summary CERTIFIED PUBLIC ACCOUNTANT ADVANCED LEVEL ADVANCED AUDITING AND ASSURANCE STUDY TEXT CERTIFIED PUBLIC ACCOUNTANT ADVANCED LEVEL ADVANCED AUDITING AND ASSURANCE STUDY TEXT
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Course
CERTIFIED PUBLIC ACCOUNTANT ADVANCED LEVEL ADVAN
Institution
CERTIFIED PUBLIC ACCOUNTANT ADVANCED LEVEL ADVAN
CERTIFIED PUBLIC ACCOUNTANT
ADVANCED LEVEL
ADVANCED AUDITING AND ASSURANCE
STUDY TEXT CERTIFIED PUBLIC ACCOUNTANT
ADVANCED LEVEL
ADVANCED AUDITING AND ASSURANCE
STUDY TEXT
The concept of assurance and non-assurance engagements
Agreed upon procedures
Compilation engagements
Assurance reports
Audit framework and regulations
Objective and general principles
Legal framework
International, regulatory framework for audit and assurance services
Auditors’ professional liability and legal responsibilities
Professional and ethical considerations
Code of ethics for professional accountants
Fundamental principles, threats and safeguards
Advertising, publicity, obtaining professional work and fees and money laundering
Professional skepticism (in the context of errors and fraud)
Management of audit practice
Client acceptance and retention
Tendering for audit services
Professional appointments
Planning, materiality and assessing risk of misstatement (audit risk)
Methods and techniques of auditing high risk areas
Use and evaluation of internal control system by auditors
Preparation of audit working papers
Audit evaluation and reviews
Financial statement assertions and audit procedures
Subsequent events
Going concern
Related parties management representation
Group audit/joint/component audit
Analytical review
The company audit
Audit of consolidated financial statements
Audit of banks and non banking financial institutions
Audit of general insurance companies
Audit of cooperatives societies
Page 2
, Audit under taxation laws
Other special audit assignments
Audit related assurance services
Prospective financial information,
Investigations and due diligence
Special audit assignments (social and environment audit)
Audit committee and corporate governance
Operations and internal audit management
Audit under computerised information systems
Audit of public sector undertakings
Forensic accounting
Conduct of forensic investigations: accepting the investigation, planning, evidence
gathering, reporting
Rules of evidence in court proceedings
Regulations and standards on forensic accounting
Applicable codes of ethics
Audit clearance and reporting
Quality control and peer review
Reports to those charged with governance
Reporting on compliance and other information (Chairman’s statement and directors
report)
Auditors report on financial statements
Emerging issues and trends
Page 3
, CONTENT
TOPICS PAGE NUMBER
Topic 1: Assurance and non- assurance. ..........................................................................5
Topic 2: Audit framework and regulations .................................................................... 13
Topic 3: Professional and ethical consideration. ........................................................... 22
Topic 4: Management of audit practice. ........................................................................ 29
Topic 5: Audit evaluation and reviews. ....................................................................... 108
Topic 6: Audit related and assurance services. ............................................................. 173
Topic 8: Audit clearance and reporting ..........................................................................224
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