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Aud02 Syllabus
Aud02 Syllabus
Week 1
Week 2-3 Consideration of Internal Control
Analytical Procedures Describe the types of response to the assessed risk of misstatement
Test of Details in both financial statement level and assertion level
Audit of Evidence Define compliance test and substantive procedures
Working Papers Enumerate and define the types of compliance test and substantive
Related Parties procedures
Using the Work of an Auditor’s Expert To determine the relationship between audit techniques, audit
Auditing Accounting Estimates
procedures and assertions
Determine the audit procedures to be used to achieve specific audit
objectives
To determine the nature and significance of audit evidence
Define what is sufficient appropriate audit evidence
Explain the procedures in obtaining audit evidence
Determine the function, form content and extent of audit documents
Completing the audit and audit report preparation Explain the various issues that the auditor
Analytical procedures for overall review considers in completing his audit examination
Related party transactions Execute the process of reviewing audit working
Subsequent events review papers
Assessment of going concern assumption Identify and explain the post-audit
Obtaining client’s representation letter responsibilities of the auditor
Evaluating findings, formulating an opinion
and drafting the audit report
Post-audit responsibilities
Subsequent discovery of facts
Subsequent discovery of omitted
procedures
The unqualified auditor’s report Identify and explain the principles underlying audit reporting on
audited financial statements
Basic elements of the unqualified auditor’s report
To identify the factors that the auditor should be considered in
Modified auditor’s report issuing a standard unqualified report on financial statements
Matters that do not affect the auditor’s Form an opinion relative to the audited financial statements.
opinion Identify and explain the circumstances that would require
Matters that do affect the auditor’s opinion modifications of auditor’s report and the effect on the auditor’s
Report on comparatives opinion.