ACCT3708 Notes

Description

This is a summary of all the seminar notes covered. Topics include: 1. Introduction 2. Audit Assertions and Business Risk 3. Internal Controls I - Control Environment and Manual Controls 4. Internal Controls II - Internal Controls in an IT Environment 5. Internal Controls III - Tests of Controls and Communication with Management 6. Substantive Tests I - Audit Evidence, Tests of Detail and Audit Sampling 7. Substantive Tests II - Tests of Detail in IT Systems, Substantive Analytical Procedures, Subsequent Events and Going Concern 8. Ethics, Auditor's Negligence and fraud 9. Error Evaluation, Audit Reporting and Greenhouse Gas Assurance