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AUDIT VERIFICATION- GENERAL PRINCIPLES CHAPTER OBJECTIVE 1. AUDIT VERIFICATION TECHNIQUES 2. AUDIT OBJECTIVES AND FINANCIAL STATEMENT ASSERTION 3. ACCOUNTING ESTIMATES
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AUDIT VERIFICATION -INVENTORY CHAPTER OBJECTIVE 1. INVETNORY VALUATION 2. INVENTORY COUNT 3. THE AUDITOR’S WORK ON INVENTORY VALUATION ……………………………………………………………………………………………………….. 1.
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AUDIT VERIFICATION – NON-CURRENT ASSETS CHAPTER OBJECTIVE 1. NON-CURRENT ASSETS 2. COST OR VALUATION 3. LEASE AND NON-DEPRECIATION OF NON-CURRENT ASSETS
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AUDIT VERIFICATION – RECEIVABLES AND CASH & BANK CHAPTER OBJECTIVE 1. THE AUDIT OF RECEIVABLES 2. THE AUDIT OF BANK
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AUDIT VERIFICATION – LIABILITIES CHAPTER OBJECTIVE 1. LIABILITIES 2. TRADE PAYABLES –SUBSTANTIVE PROCEDURE 3. OVERDRAFTS AND LONG-TERM BANK LOANS 4. ACCRUALS
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COMPUTERS IN AUDIT CHAPTER OBJECTIVE 1. THE USE OF COMPUTERS IN MANAGING THE AUDIT 2. INTERNAL CONTROL IN COMPUTER-BASED SYSTEMS
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AUDIT- THE FINAL REVIEW STAGE CHAPTER OBJECTIVE 1. THE OVERALL REVIEW OF THE FINANCIAL STATEMENTS 2. THE GOING CONCERN REVIEW
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