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Lecture Auditing and assurance services in Australia: Chapter 11 - Gay, Simnett
Chapter 11 - Audit sampling. After studying this chapter you should be able to: define audit sampling and its objective and describe the requirements that apply to all audit samples - statistical and non-statistical, identify the various means of gathering audit evidence, identify factors influencing the determination of sample size,...
3/18/2021 3:57:24 AM +00:00
Lecture Auditing and assurance services in Australia: Chapter 10 - Gay, Simnett
Chapter 10 - Substantive tests of transactions and balances. After studying this chapter you should be able to: identify and distinguish between tests of controls and substantive tests of transactions, and between substantive tests of transactions and substantive tests of balances; Describe and understand the use of computer-assisted audit techniques in substantive testing.
3/18/2021 3:57:17 AM +00:00
Lecture Auditing and assurance services in Australia: Chapter 9 - Gay, Simnett
Chapter 9 - Tests of controls. After studying this chapter you should be able to: understand that tests of controls are undertaken when the auditor intends to rely on a control to reduce a risk of material misstatement; appreciate that when undertaking tests of controls, the auditor must collect audit evidence about the existence, effectiveness and continuity of controls; identify factors affecting the auditor’s assessment of the sufficiency and appropriateness of evidence of tests of controls.
3/18/2021 3:57:10 AM +00:00
Lecture Auditing and assurance services in Australia: Chapter 8 - Gay, Simnett
Chapter 8 - Understanding the internal control structure and assessing control risk. After studying this chapter you should be able to: Define internal control, and explain the audit logic of assessing control risk; understand the concepts of inherent limitations and reasonable assurance with regard to internal control; describe the general objectives of internal control and how the auditor uses them to develop specific control objectives;...
3/18/2021 3:57:03 AM +00:00
Lecture Auditing and assurance services in Australia: Chapter 7 - Gay, Simnett
Chapter 7 - Inherent risk assessment and materiality. After studying this chapter you should be able to: explain the factors that influence the assessment of inherent risk; explain the auditor’s consideration of the special risk areas of fraud, related parties and the appropriateness of the going concern basis; and explain the concept of materiality.
3/18/2021 3:56:55 AM +00:00
Lecture Auditing and assurance services in Australia: Chapter 6 - Gay, Simnett
Chapter 6 - Planning, knowledge of the business and evaluating strategic business risk. After studying this chapter you should be able to: explain why the decision to accept a client is important, and describe the primary features of client acceptance and continuance; indicate the purpose and content of an audit engagement letter; describe the decisions made by an auditor in preparing an audit plan, the knowledge on which the decisions are based and the procedures used to obtain that knowledge;...
3/18/2021 3:56:48 AM +00:00
Lecture Auditing and assurance services in Australia: Chapter 5 - Gay, Simnett
Chapter 5 - Overview of elements of the financial repport audit process. This chapter presents the following content: Accounting and auditing contrasted, areas of audit interest, audit evidence, audit procedures, the audit trail, selecting audit procedures,...
3/18/2021 3:56:41 AM +00:00
Lecture Auditing and assurance services in Australia: Chapter 4 - Gay, Simnett
Chapter 4 - The legal liability of auditors. This chapter presents the following content: Establishing the auditor’s duty, reasonable care and skill, negligence claims, liability to clients - recent cases, liability to third parties - early test - special relationship,...
3/18/2021 3:56:34 AM +00:00
Lecture Auditing and assurance services in Australia: Chapter 3 - Gay, Simnett
Chapter 3 - Ethics, independence and corporate governance. This chapter outlines the nature and importance of ethics, and the responsibilities imposed on auditors by the profession through the code of professional ethics. One fundamental ethical requirement for an auditor is independence. This chapter explains the concept of independence and how it is supported by legislation and the ethical rules.
3/18/2021 3:56:27 AM +00:00
Lecture Auditing and assurance services in Australia: Chapter 2 - Gay, Simnett
Chapter 2 - The structure of the profession. This chapter presents the following content: Professional status of the auditor, regulation of auditing, registered company auditor, professional accounting organisations, profile of the audit profession and audit firms,...
3/18/2021 3:56:21 AM +00:00
Lecture Auditing and assurance services in Australia: Chapter 1 - Gay, Simnett
Chapter 1 - Assurance and auditing: an overview. This chapter presents the following content: overview of current environment, auditing profession’s response to crisis of confidence, the assurance framework, objective of assurance engagement, forms of assurance services,...
3/18/2021 3:56:14 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 21: Assurance, attestation, and internal auditing services
After reading the material in this chapter, you should be able to: Know the definition of assurance services, be familiar with the types of assurance services offered by cpas, know the definition of an attestation engagement, know the types of attestation engagements,...
3/18/2021 3:54:30 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 20: Legal liability
The main goals of this chapter are to: Understand the four general stages in an audit related legal dispute, know the definitions of key legal terms, know the auditor's liability to clients under common law, understand the auditor's liability to third parties under common law,...
3/18/2021 3:54:24 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 19: Professional conduct, independence, and quality control
After reading the material in this chapter, you should be able to: Know the definitions and general importance of ethics and professionalism, be able to explain three basic theories of ethical behavior, understand how to deal with ethical challenges through an example situation, know how professional ethics standards for auditors have developed over time and the entities involved,...
3/18/2021 3:54:18 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 18: Reports on audited financial statements
After reading the material in this chapter, you should be able to: Understand the various components of the standard unqualified financial statement audit report, know the situations that result in the addition of explanatory language to the standard unqualified audit report, be able to explain the conditions that lead to a departure from the standard unqualified/unmodified audit report,...
3/18/2021 3:54:11 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 17: Completing the audit engagement
After reading the material in this chapter, you should be able to: Be able to explain the audit issues related to contingent liabilities, know the audit procedures used to identify contingent liabilities, understand the audit issues related to a legal letter, be able to explain why the auditor must be concerned with client commitments,...
3/18/2021 3:54:04 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 16: Auditing the financing/investing process: Cash and investments
The main goals of this chapter are to: Understand the relationship of the various business processes to cash, know the different types of bank accounts, know tests of details of transactions used to audit cash, be able to explain tests of details of account balances used to audit cash,...
3/18/2021 3:53:57 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 15: Auditing the financing/investing process
Chapter 15 - Auditing the financing/investing process: Long-term liabilities, stockholders′ equity, and income statement accounts. After completing this chapter, students will be able to: Understand the types and features of long-term debt, be familiar with assessing control risk for long-term debt, be familiar with key control activities for long-term debt, know how to conduct substantive audit procedures for long-term debt,...
3/18/2021 3:53:50 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 14: Auditing the financing/investing process: Prepaid expenses, intangible assets, and property, plant, and equipment
After reading the material in this chapter, you should be able to: Know the various types of prepaid expenses, deferred charges, and intangible assets; understand the auditor's approach to auditing prepaid insurance and intangible assets; develop an understanding of the property management process; know the types of transactions in the property management process;...
3/18/2021 3:53:43 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 13: Auditing the inventory management process
After reading the material in this chapter, you should be able to: Develop an understanding of the inventory management process, be able to identify and describe the types of documents and records used in the inventory management process, understand the functions in the inventory management process,...
3/18/2021 3:53:37 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 12: Auditing the human resource management process
The main goals of this chapter are to: Develop an understanding of the human resource management process, be familiar with the types of transactions in the human resource management process and the financial statement accounts affected, know and describe the types of documents and records used in the payroll process,...
3/18/2021 3:53:31 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 11: Auditing the purchasing process
After reading the material in this chapter, you should be able to: Understand why knowledge of an entity's expense and liability recognition policies is important to the audit, understand the purchasing process, know the types of transactions in the purchasing process and the financial statement accounts affected, be familiar with the types of documents and records used in the purchasing process, understand the functions in the purchasing process.
3/18/2021 3:53:24 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 10: Auditing the revenue process
After reading the material in this chapter, you should be able to: Understand why knowledge of an entity's revenue recognition policies is important to the audit, understand the revenue process, know the types of transactions in the revenue process and the financial statement accounts affected, be familiar with the types of documents and records used in the revenue process,…
3/18/2021 3:53:15 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 9: Audit sampling: An application to substantive tests of account balances
The main goals of this chapter are to: Understand the similarities and differences between audit sampling for tests of controls and substantive tests of details of account balances, learn to apply monetary-unit sampling, work through an extended example of monetary unit sampling,…
3/18/2021 3:53:09 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 8: Audit sampling: An overview and application to tests of controls
After reading the material in this chapter, you should be able to: Learn the definition of audit sampling and why auditors use sampling to gather evidence, understand basic sampling terminology, learn the types of audit procedures that do and do not involve sampling, learn the types of audit sampling, learn the sampling requirements in auditing standards,...
3/18/2021 3:53:01 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 7: Auditing internal control over financial reporting
After reading the material in this chapter, you should be able to: Understand management's responsibilities for reporting on internal control under section 404 of the sarbanes-oxley act, understand the auditor's responsibilities for reporting on internal control under section 404 of the sarbanes-oxley act, know the definition of internal control over financial reporting (ICFR),...
3/18/2021 3:52:54 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 6: Internal control in a financial statement audit
After reading the material in this chapter, you should be able to: Understand the importance of internal control to management and auditors, know the definition of internal control, know what controls are relevant to the audit, understand the effect of information technology on internal control, be familiar with the components of internal control, understand how to plan an audit strategy, know how to develop an understanding of an entity's internal control,...
3/18/2021 3:52:48 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 5: Evidence and documentation
The main goals of this chapter are to: Understand the relationship between audit evidence and the auditor's report; know management assertions about classes of transactions, account balances, and presentation and disclosure; learn the basic concepts of audit evidence; know the audit procedures used for obtaining audit evidence; understand the reliability of the types of evidence; understand the audit testing hierarchy;...
3/18/2021 3:52:41 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 4: Risk assessment
The main goals of this chapter are to: Understand the concept of audit risk, learn the form and components of the audit risk model, understand how to use the audit risk model, understand the auditor's risk assessment process, learn how the auditor assesses the risk of material misstatement, understand the fraud risk assessment process, learn how to respond to the results of the risk assessments, learn how to evaluate the results of the audit tests.
3/18/2021 3:52:35 AM +00:00
Lecture Auditing & assurance services (8e) - Chapter 3: Audit planning, types of audit tests, and materiality
Upon completion of this chapter you will understand the auditor's requirements for client acceptance and continuance, understand the steps that are involved in the preliminary engagement activities, know what is required to establish an understanding with the client, know the types of information that are included in an engagement letter,...
3/18/2021 3:52:28 AM +00:00