AUDITING AND THE AUDIT PROFESSION
AUDITING AND THE AUDIT PROFESSION CHAPTER OBJECTIVE 1. WHAT IS AN AUDIT 2. THE PURPOSE OF THE EXTERNAL AUDIT 3.
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PROFESSIONAL ETHICS CHAPTER OBJECTIVE 1. FUNDAMENTAL PRINCIPLES 2. CONFLICT OF INTEREST 3. THREATS TO OBJECTIVITY AND INDEPENDENCE ……………………………………………………………………………………………. 1. FUNDAMENTAL
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STATUTORY AUDITS LEARNING OBJECTIVE 1. THE AUDIT REQUIREMENT AND AUDITOR 2. RESIGNATION AND RETIREMENT OF AUDITOR 3. RIGHTS AND DUTIES
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AUDITING CONCEPTS: TRUE AND FAIR, MATERIALITY CHAPTER OBJECTIVE 1. THE AUDIT REPORT AS A MEANS OF COMMUNICATION 2. TRUE AND
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AUDIT PLANNING AND RISK CHAPTER OBJECTIVE 1. AUDIT STRATEGY 2. AUDIT PLAN 3. AUDIT RISK ASSESSMENT 4. UNDERSTANDING THE ENTITY
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INTERNAL CONTROLS CHAPTER OBJECTIVE I. INTERNAL CONTROL II. COMPONENTS OF INTERNAL CONTROL III. CATEGORIES OF INTERNAL CONTROLS …………………………………………………………………………………………….. I. INTERNAL
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THE AUDIT EVIDENCE PROCESS: TESTS OF CONTROL CHAPTER OBJECTIVE 1. THE CONCEPT OF AUDIT EVIDENCE 2. THE CHARACTERISTICS OF GOOD
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AUDIT -SAMPLING CHAPTER OBJECTIVE 1. AUDIT SAMPLING 2. SAMPLE SIZE 3. SAMPLE SELECTION 4. STATISTICAL AND NON-STATISTICAL SAMPLING 1. AUDIT
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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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