H1 (86) EXAM READY AUDITING AND ASSURANCE SERVICES NOTES

Description

Covering all lectures from weeks 1-12 Topics Include: 1. Introduction to Auditing and Assurance 2. Professional Role, Ethics and Legal Liability 3. Audit Planning - Client Acceptance and Continuance + Risk Assessment 4. Audit Planning - Risk Assessment 5. Audit Execution - Tests of Controls and Sampling 6. Audit Execution - Substantive Procedures and Sampling 7. Substantive Procedures, Balance Sheet Accounts 8. Substantive Procedures, Income Statement Accounts 9. Audit Conclusion - Completing the Audit