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


Term 1, 2021

28 pages

13,101 words


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UNSW, Kensington

Member since

January 2019