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LSBF Risk of Material Misstatement in Group Audit scenario Threats to Objectivity Money Laundering Advertising Matters and Evidence re IFRS2, IAS38, IAS37, IAS16 Subsequent Events Due Diligence Social and Environmental Reporting KPIs and Evidence Audit Reports scenarios plus comment on proposed changes to standard Report structure Opentuition Respond to an email from a partner possible subject matters include risk of material misstatement, corporate governance and the role of the auditor, ethics Practice management, recruitment, training, review Discovery of evidence of insider dealing, offences against the Bribery Act and suggested auditor action Assurance services, ethical and professional issues A scenario question with 3 or 4 contentious matters with the requirement of Comment on the matters above and explain the procedures you should expect to have been followed De Monfort * Audit reports and the impact of matters for attention. * International, group and joint auditors. * Ethical considerations. * Planning. * Environmental matter. BPP A planning scenario testing risk assessment, audit procedures and professional issues. Audit reports. Evidence. Ethical issues. Controls. Assurance engagements First Intuition * Business risks in a scenario. * Identifying ethical and other professional issues in a scenario. * Matters to be considered and audit evidence for a couple of core accounting issues. * Audit reports. * Money laundering. Kaplan Financial Core areas likely to be examined in every paper: Engagement planning and risk assessment. Engagement procedures.

 Ethics and professional issues. Completion (matters to consider/evidence on file) and engagement reporting. Subjects of recent articles: Control Environment (April 2013). Planning (October 2012). Significant topics not examined for at least 18 months: Prospective financial information. Due diligence. Related party transactions. Relying on the work of others. Auditing accounting estimates. Becker New audits, tendering. Planning, materiality, sampling, analytical review. Audit, business or financial statement risk. Group audits, goodwill, joint audit, joint ventures. Assurance services, PFI, KPI, due diligence, forensic audit, reviews, insolvency. Ethics, practice management and other professional issues. Any audit matter covering IFRS (IAS 1 to 40 and IFRS 1 to 13). Close down procedures, opening balances, comparatives, other information, going concern, subsequent events, representation letter, emphasis of matter, audit reports. Outsourcing, service providers, use of a expert. Corporate governance, internal audit (relating to ethics, outsourcing), audit committees. Current issues