Bachelor of accounting science - Study guides, Study notes & Summaries

PPE summary including depreciation and revaluation calculations

Summary of theoretical concepts of presentation and underlying principles

Summary of IAS37 Provisions and Contingent Liabilities

Summary of discussion and recognition of Revenue under IFRS 15

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.

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

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.

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