AUDITING THEORY

STUDY GUIDE
MAY 2022 BATCH

PRE-RECORDED VIDE
CATEGORIES Discussion of concepts
No. of videos Duration

1 Practice and Regulation of the Accountancy Profession 6 02:55:35

2 Code of Ethics for Professional Accountants in the Philippines 3 03:18:32
3 Fundamentals of Assurance Services 3 01:44:13
4 Introduction to Auditing 3 01:38:00
5 Preliminary Engagement Activites 1 00:48:41
6 Audit Planning 4 02:24:01
7 Study and Evaluation of Internal Control 3 01:54:16
8 Transaction Cycles 5 02:57:17
9 Fraud, Error, and Non-compliance 3 02:00:37
10 Evidence and Performance of Substantive Testing 3 02:11:59
11 Approaches of Gathering Evidence and Audit Sampling 4 02:32:35
12 Completing the Audit 6 02:43:26
13 Audit Documentation and Communication with TCWG 3 01:28:38
14 System of Quality Control 4 01:55:57
15 Audit Reporting (General-Purpose FS) 6 02:53:49
16 Other Reporting Responsibilities 4 01:22:55
17 Auditing in an IT Environment 3 01:56:55

IMPORTANT NOTE:
The study guide is just a guide and may be modified by the reviewee in a way that will best suit his/her study ha
capabilities. Also, for tips on how to study AT, you may watch the Introductory Message of the reviewer in the CP
 PRE-RECORDED VIDEOS FAST-PACED
Quizzers Month Week
Handouts Self-test November 1
No. of videos Duration No. of sets 2
3
1 00:27:24 6 4
1 00:36:26 7
1 00:25:48 3 December 1
1 00:33:26 4 2
1 00:26:49 2 3
1 00:32:03 4 4
1 00:23:56 4 5
1 00:28:00 5
1 00:27:18 3 January 1
1 00:24:34 4 2
1 00:30:55 4 3
1 00:29:06 5 4
1 00:26:02 3
1 00:21:54 3 February 1
1 00:25:18 6 2
1 00:26:12 3 3
1 00:26:55 5 4

March 1
ill best suit his/her study habits and learning 2
age of the reviewer in the CPA Reviewer app. 3
4

April 1
2
3
4

May 1
2
3
4
 FAST-PACED SLOW-PACED
Category Month Week
Category 1 November 1
Category 2 2
Categories 3 and 4 3
Recall concepts of earlier topics 4

Categories 5 and 6 December 1

Category 7 2
Category 8 3
Recall concepts of earlier topics 4
Holiday break 5

Category 9 January 1
Category 10 2
Category 11 3
Recall concepts of earlier topics 4

Category 12 February 1
Categories 13 and 14 2
Recall concepts of earlier topics 3
Recall concepts of earlier topics 4

First Preboard March 1

Category 15 2
Category 16 3
Category 17 4

Recall concepts of all topics by answering quizzers from the app April 1
Recall concepts of all topics by answering quizzers from the app 2
Recall concepts of all topics by answering quizzers from the app 3
Recall concepts of all topics by answering quizzers from the app 4

Recall concepts of all topics by answering quizzers from the app May 1
Final Preboard 2
Answering preboards, preweek and other materials 3
MAY 2022 LECPA 4
 SLOW-PACED
Category
Category 1
Category 2
Category 3
Category 4

Category 5
Category 6
Category 7
Recall concepts of earlier topics
Holiday break

Recall concepts of earlier topics

Category 8
Category 9
Category 10

Category 11
Category 12
Recall concepts of earlier topics
Recall concepts of earlier topics

First Preboard
Category 13 and 14
Category 15
Recall concepts of earlier topics

Category 16
Category 17
Recall concepts of all topics by answering quizzers from the app
Recall concepts of all topics by answering quizzers from the app

Recall concepts of all topics by answering quizzers from the app

Final Preboard
Answering preboards, preweek and other materials
MAY 2022 LECPA