Fully Summarised Auditing Notes (H1)

Description

The list of topics covered include: 1. Introduction to auditing and assurance 2. Client acceptance and continuance 3. Risk assessment phase - Understanding the client; Risk identification and strategy; Risk and materiality assessment 4. Risk response phase - Internal controls; Audit strategy; Tests of controls; Substantive procedures 5. Concluding and reporting phase - Concluding audit procedures; Technical evaluation; Audit report