AUDIT PRACTICE CPA A1.2 & ASSURANCE SERVICES Study Manual
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- CONTENTS
- Professional Appointments
- Acceptance
- Professional Responsibility and Liability
- Fraud
- Audit Evaluation and Review
- Going Concern
- Acceptance
- Fraud
- Selecting Items for Testing to Gather Audit Evidence
- Statistical Versus Non-statistical Sampling Approaches
- Sample Size
- Selecting the Sample
- Acknowledgment by Management of its Responsibility for the Financial Statements
- Representations by Management as Audit Evidence
- Documentation of Representations by Management
- Action if Management Refuses to Provide Representations
- Determining the Need to Use the Work of an Expert
- Competence and Objectivity of the Expert
- Scope of the Expert's Work
- Evaluating the Work of the Expert
- Reference to an Expert in the Auditor's Report
- Going Concern
- Audit Conclusions and Reporting
- If adequate disclosure is made in the financial statements, the auditor should express an unqualified opinion but modify the auditor's report by adding an ‘emphasis of matter’ paragraph that highlights the existence of a material uncertainty and draws...
- Segment reporting
- Earnings per share
- Discontinued operations
- Accepting appointment
- Carrying out procedure
- Reporting
- Elements of an assurance engagement
- Assurance given
- Accepting and continuing appointment
- Agreeing terms
- Planning and performing the engagement
- Materiality and engagement risk
- Reporting
- Need for assurance
- Possible assurance criteria
- Responsibility for risk assessment
- Assessing risk
- Responses to risk
- Value for money audits
- Engaging in e-commerce
- Business risks
- Internal controls issues
- Security