AUDITING THEORY

STUDY GUIDE
OCTOBER 2023 BATCH

Month Week
CATEGORIES
May 2
3
4
1 Practice and Regulation of the Accountancy Profession
2 Code of Ethics for Professional Accountants in the Philippines June 1
3 Fundamentals of Assurance Services 2
4 Introduction to Auditing 3
5 Preliminary Engagement Activites 4
6 Audit Planning 5
7 Study and Evaluation of Internal Control
8 Auditing in an IT Environment July 1
9 Business Processes (Transaction Cycles) 2
10 Fraud, Error, and Non-compliance 3
11 Evidence and Performance of Substantive Testing 4
12 Approaches of Gathering Evidence and Audit Sampling
13 Completing the Audit August 1
14 Audit Documentation and Communication with TCWG 2
15 System of Quality Management 3
16 Audit Reporting (General-Purpose FS) 4
17 Other Engagements 5

IMPORTANT NOTE: September 1

2
The study guide is just a guide and may be modified by the reviewee
in a way that will best suit his/her study habits and learning 3
capabilities. Also, for tips on how to study AT, you may watch the 4
Introductory Message of the reviewer in the CPA Reviewer app.

Septemb
OCT
 FAST-PACED SLOW-PACE
Category Month Week
Category 1 April 1
Category 2 2
Categories 3 and 4 3
4
Recall concepts by answering self-test quizzers
Category 5 and 6 May 1
Category 7 2
Category 8 3
Category 9 4

Recall concepts by answering self-test quizzers June 1

FIRST PREBOARD 2
Discussion of First PB and recall of concepts 3
Category 10 and 11 4
5
Categories 12
Category 13 and 14 July 1
Recall concepts by answering self-test quizzers 2
Category 15 3
Category 16 4

Category 17 August 1
Recall concepts by answering self-test quizzers 2
FINAL PREBOARD 3
Discussion of Final Preboard and PREWEEK 4
5
September 30, October 1 and 2
OCTOBER 2022 LECPA September 1
2
3
4

September 30, Octob

OCTOBER 2022 L
 SLOW-PACED 1ST WEEK OF JUNE ENRO
Category Month
Category 1 June
Category 2
Recall concepts by answering self-test quizzers
Recall concepts by answering self-test quizzers
July
Category 3
Category 4 and 5
Category 6
Recall concepts by answering self-test quizzers
August
Category 7
Category 8
Category 9
Recall concepts by answering self-test quizzers September
Recall concepts by answering self-test quizzers

Category 10
Category 11 and 12
Recall concepts by answering self-test quizzers
FIRST PREBOARD
September 30, October 1 a
Discussion of First PB and recall of concepts OCTOBER 2022 LECPA
Categories 13 and 14
Category 15
Category 16
Category 17

Recall concepts by answering self-test quizzers

Recall concepts by answering self-test quizzers
FINAL PREBOARD
Discussion of Final Preboard and PREWEEK

September 30, October 1 and 2

OCTOBER 2022 LECPA
 1ST WEEK OF JUNE ENROLLEE LATE ENROLLEE
Category Month
Category 1 July
Category 2
Categories 3 and 4

Category 5 and 6
Category 7
Category 8 August
Category 9

Category 10 and 11
Categories 12
Category 13 and 14
September
Category 15
Category 16
Category 17

FINAL PREBOARD
Discussion of Final Preboard and PREWEEK

September 30, October 1 and 2 September 30, October 1 an

OCTOBER 2022 LECPA OCTOBER 2022 LECPA
 LATE ENROLLEE
Category
Category 1
Category 2
Categories 3 and 4
Category 5 and 6

Category 7
Category 8
Category 9
Category 10 and 11
Categories 12

Category 13 and 14
Category 15
Category 16
Category 17

FINAL PREBOARD
Discussion of Final Preboard and PREWEEK

September 30, October 1 and 2

OCTOBER 2022 LECPA