Semester 2, 2018

Complete ACCT3708 Notes (Include Examples) - Perfect for Final

71 pages

40,065 words




Succinct notes for the final exam, covering Week 1 to Week 13:
1 Introduction to the Audit Function, Assurance Framework, Regulation of Audits and Auditors’ Legal Liability
2 Risk, Error and the Audit Process
3 Business Risk
4 Internal Controls I: Control Environment and Manual Controls
5 Internal Controls II: Internal Controls in an IT Environment
6 Internal Controls III: Tests of Controls and Communication with Management
7 Substantive Tests I: Audit Evidence, Tests of Detail and Audit Sampling
8 Substantive Tests II: Tests of Detail in IT Systems, Substantive Analytical Procedures, Subsequent Events and Going Concern
9 Using the Work of Others and Fraud
10 Audit Strategies
11 Audit Reporting
12 Other Assurance Services and Ethics

This notes were prepared in Semester 2 of 2018.