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AUDITING PROBLEMS, THEORY OF ACCOUNTS & PRACTICAL

ACCOUNTING 1
AUDITING
PROBLEMS
THEORY OF ACCOUNTS
PRACTICAL ACCOUNTING
1
Audit of Cas
• Cash and Cash Equivalents • Cash and Cash
Equivalents
• Bank Reconciliation
Audit of R!"!i#a$%!s
• Accounts Receivable
• Notes Receivable
• Loan receivable
• Receivable Financing
• Accounts Receivable
• Estimation of Doubtful
Accounts
• Receivable Financing
• Notes Receivable
• Imairment of Loan
Audit of I&#!&to'i!s
• Inventories
• Inventor! "aluation
• #ross rofit and Retail $ethod
• Biological Assets
• Inventories
• Biological Assets
• Inventor! "aluation
• #ross rofit $ethod
• Retail $ethod
Audit of I&#!st(!&ts
• Financial Instruments
• Financial Asset at Fair "alue
• Investment in Equit! %ecurities
• Investment in Associates
• Financial Asset at Amorti&ed
Cost
• Investment 'roert!
• Derivatives
• Financial Asset at Fair
"alue
• Investment in Equit!
%ecurities
• Investment in Associates
• Financial Asset at
Amorti&ed Cost
• Investment 'roert!
• Funds and (ther
Investments
• Derivatives
Audit of P'o)!'t* P%a&t • 'roert! 'lant and Equiment • 'roert! 'lant and
a&d E+ui)(!&t
• #overnment #rant
• Borro)ing Cost
• Land* Building* and $achiner!
• Dereciation
• Deletion
• Revaluation
• Imairment of Assets
Equiment
• #overnment #rant
• Land and Building
• $achiner! and Caital
E+enditure
• Borro)ing Cost
• Dereciation
• Deletion
• Revaluation
• Imairment of Assets
Audit of P'!)a*(!&ts
a&d I&ta&,i$%! Ass!ts
• Intangible Assets
• %ecific Intangible Assets
• Research and Develoment
• Intangible Assets
• Research and
Develoment
Audit of Lia$i%iti!s • Liabilities
• 'rovision and Contingent
Liabilities
• Bond 'a!able
• Comound Financial Instrument
• Notes 'a!able and Debt
Restructuring
• (erating Lease and Leaseback
• Finance Lease ,Lessee
• Finance Lease ,Lessor
• Accounting for Income -a+
• Emlo!ee Benefits
• 'remium and .arrant!
Liabilities
• Deferred Revenue
• Accrued Liabilities
• 'rovision and Contingent
Liabilities
• Notes 'a!able
• Debt Restructure
• Bonds 'a!able
• Comound Financial
Instrument
• (erating Lease
• Finance Lease ,Lessee
• Finance Lease ,Lessor
• %ale and Leaseback
• 'ro/ected Benefit
(bligation0 Fair "alue
'lan Assets
• Accounting for Income
-a+
• Deferred -a+ Asset and
Liabilit!
Audit of Sa'!o%d!'s-
E+uit*
• %hareholders1 Equit!
• Retained Earnings
• %hare2Based Comensation
• Book "alue er %hare
• Earnings er %hare
• %hareholders1 Equit!
• %hare2Based
Comensation 3%hare
(tions4
• %hare2Based
Comensation 3%hare
Areciation4
• Retained Earnings
• Book "alue and
'reference Dividends
• Basic Earnings er %hare
• Diluted Earnings er
%hare
Audit of Ot!' I&"o(!
Stat!(!&t It!(s
A""ou&ti&, Po%i"i!s,
Ca&,!s i& A""ou&ti&,
Esti(at!s a&d E''o's
• Concetual Frame)ork
• 5ualitative Characteristics
• Recognition 'rincile
• Accounting 'rocess
• %tatement of Financial 'osition
• Notes to Financial %tatements
• Related 'art! Disclosures
• Events After the Reorting
'eriod
• %tatement of Comrehensive
Income
• %tatement of Financial
'osition
• Notes to Financial
%tatements
• %tatement of
Comrehensive Income
• Noncurrent Assets 6eld
For %ale0 Discontinued
(erations
• Accounting Changes
• 'rior 'eriod Error
Stat!(!&t of Cas F%o.
• Noncurrent Assets 6eld For
%ale0 Discontinued (erations
• Accounting Changes
• Interim Financial Reorting
• (erating %egments
• Cash and Accrual Basis
• Error Correction
• %tatement of Cash Flo)s
• 6!erinflation
• (erating %egments
• Interim Reorting
• %ingle Entr!
• Cash Basis
• Accrual Basis
• Error Correction
• Cash Flo) ,(erating
• Cash Flo) ,Investing
and Financing
• Cash Flo) ,
Comrehensive
• 6!erinflation
• Current Cost Accounting
SMALL MEDIUM
ENTERPRISE /SMEs0
%$E1s %$E1s
OTHER TOPICS
• Business Combination
• Consolidation
• 7oint Arrangements
• Foreign Currenc!
• Construction Contract
• Cost Accounting
• #overnment Accounting
• Nonrofit (rgani&ation
'RAC-ICAL ACC(8N-IN# 9
Auditi&, P'o$%!(s 1Ro+u! /23140
T!o'* of A""ou&ts 15a%i6 /23120
P'a"ti"a% A""ou&ti&, 1 15a%i6 /23110