AT LIST OF VIDEOS

TOPICS Duration
1 The Accountancy Profession
01-01 Scope of Practice 38:59
01-02 Regulation of the Accountancy Profession 52:13
01-03 The CPA Licensure Examination 36:34
01-04 Practice of Accountancy 1:02:14
01-05 Organizations Affecting the Accountancy Profession 48:41
01-06 Knowledge Check - Part 1 25:59
01-07 Knowledge Check - Part 2 17:22
Total Time 04:35:18

2
Code of Ethics for Professional Accountants in the Philippines
02-01 Introduction to the Code of Ethics for Professional Accountants in
39:38
the Philippines
02-02 Complying with the Code and Fundamental Principles 38:10
02-03 Conceptual Framework 36:51
02-04 Professional Accountants in Business (PAIB)

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02-05 Professional Accountants in Public Practice (PAPP) 34:47

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02-06 Independence for Audit and Review Engagements 32:06
02-07 Independence for Assurance Engagements other than Audit and
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Review Engagements
02-08 Knowledge Check - Part 1 19:24
02-09 Knowledge Check - Part 2 17:49
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Total Time 04:32:59

Fundamentals of Assurance Services

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03-01 Introduction to Assurance Services 24:59
03-02 Elements of Assurance Engagements - Part 1 38:44
03-03 Elements of Assurance Engagement - Part 2 52:35
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03-04 Services Performed by Practitioners 17:59

03-05 Knowledge Check - Part 1 15:29
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03-06 Knowledge Check - Part 2 13:18

Total Time 02:43:04

4 Introduction to Auditing
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04-01 Introduction to Auditing 38:58

04-02 Financial Statements Audit 47:38
04-03 General Approach 35:49
04-04 Detailed Approach 23:43
04-05 Knowledge Check - Part 1 18:25
04-06 Knowledge Check - Part 2 15:55
Total Time 03:00:28

5 Preliminary Engagement Activities

05-01 Preliminary Engagement Activities 29:08
05-02 Acceptance of the Engagement 33:34
05-03 Knowledge Check - Part 1 16:46
05-04 Knowledge Check - Part 2 15:40
Total Time 01:35:08

6 Audit Planning
 06-01 Introduction to Audit Planning 40:02
06-02 Audit Procedures 44:56
06-03 Identifying And Assessing RoMM - Part 1 24:58
06-04 Identifying and Assessing RoMM - Part 2 35:37
06-05 Identifying and Assessing RoMM - Part 3 46:39
06-06 Audit Risk and Risk of Non-Detection 17:27
06-07 Other Planning Procedures 39:18
06-08 Knowledge Check - Part 1 22:58
06-09 Knowledge Check - Part 2 18:51
Total Time 04:47:46

7 Study and Evaluation of Internal Control

07-01 Introduction to Internal Control 49:14
07-02 Components of Internal Control 48:29
07-03 Audit Procedures - Responses to Assessed Risks 25:47
07-04 Knowledge Check - Part 1 14:36
07-05 Knowledge Check - Part 2 17:27
Total Time 02:35:33

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8 Auditing in an IT Environment
08-01 Information Technology Environment 53:51

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08-02 Internal Control in an IT Environment - Part 1 53:23
08-03 Internal Control in an IT Environment - Part 2 16:03
08-04 Auditing in an IT Environment 50:35
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08-05 Knowledge Check - Part 1 17:30
08-06 Knowledge Check - Part 2 12:20
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Total Time 03:23:42

9 Transaction Cycles
09-01 Introduction to Transaction Cycles 26:10
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09-02 Revenue and Receipt Cycle - PART 1 56:14

09-03 Revenue and Receipt Cycle - PART 2 26:00
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09-04 Expenditure and Disbursement Cycle 37:34

09-05 Other Cycles 31:22
09-06 Knowledge Check Part 1 17:38
09-07 Knowledge Check Part 2 18:58
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Total Time 03:33:56

10 Fraud, Error, and Non-compliance

10-01 Consideration Of Fraud, Error And Non-Compliance 37:21
10-02 Consideration of Fraud and Error 44:54
10-03 Consideration of Laws and Regulations 38:23
10-04 Knowledge Check Part 1 15:54
10-05 Knowledge Check Part 2 16:34
Total Time 02:33:06

11 Evidence and Performance of Substantive Testing

11-01 General Concepts of Evidence 54:06
11-02 Performance of Substantive Testing, including Confirmation and
Analytical Procedures 49:18
11-03 Auditing Accounting Estimates and Related Disclosures 28:45
11-04 Knowledge Check Part 1 14:38
 11-05 Knowledge Check Part 2 13:49
Total Time 02:40:36

12 Approaches of Gathering Evidence and Audit Sampling

12-01 Approaches of Gathering Evidence 27:05
12-02 Basic Concepts to Audit Sampling 41:35
12-03 Approaches to Sampling and Attribute Sampling Plan 51:29
12-04 Variable Sampling Plan 32:33
12-05 Knowledge Check - Part 1 12:43
12-06 Knowledge Check - Part 2 14:51
Total Time 03:00:16

13 Completing the Audit

13-01 Introduction to Completing the Audit 17:27
13-02 Liability Items 20:57
13-03 Related Parties 30:27
13-04 Going Concern 41:56
13-05 Subsequent Events and Omitted Procedures 36:03
13-06 Written Representation Letter

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13-07 Knowledge Check - Part 1 13:56

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13-08 Knowledge Check - Part 2 18:14
Total Time 03:15:39

14
14-01 Audit Documentation - PART 1 ev
Audit Documentation and Communication with TCWG
44:28
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14-02 Audit Documentation - PART 2 31:07
14-03 Communication With Those Charged With Governance 13:04
14-04 Knowledge Check - Part 1
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14-05 Knowledge Check - Part 2 15:48
Total Time 01:58:32
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15 System of Quality Control

15-01 Introduction To Quality Control 17:13
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15-02 Elements Of Quality Control - Part 1 40:36

15-03 Elements Of Quality Control - Part 2 45:39

15-04 Quality Control For An Audit Of Historical Financial Statements 12:30

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15-05 Knowledge Check - Part 1 16:29

15-06 Knowledge Check - Part 2 13:46
Total Time 02:26:13

16 Audit Reporting (General-Purpose FS)

16-01 Introduction To Audit Reporting 23:28
16-02 Independent Auditor's Report - Basic Parts 36:29
16-03 Key Audit Matters And Other Information 25:24
16-04 Modification In The Auditor's Report 26:00
16-05 Comparative Information And Opening Balances 36:57
16-06 Audit Of Group Fs And Using The Work Of An Expert 25:31
16-07 Knowledge Check - Part 1 14:54
16-08 Knowledge Check - Part 2 16:07
Total Time 03:24:30
17 Other Engagements

17-01 Introduction to Special Purpose Audit Engagements and PSA 800 28:53
17-02 Reporting on Audits of Single FS and Specific Elements, Acounts
or Items of FS 20:43
17-03 Reporting on Summary FS 22:41
17-04 Reporting on Audit Related Services 11:22
17-05 Knowledge Check - Part 1 18:02
17-06 Knowledge Check - Part 2 13:49
Total Time 02:15:30

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