AUDITING THEORY

STUDY GUIDE
OCTOBER 2022 BATCH

Month Week
CATEGORIES
May 5

June 1
1 Practice and Regulation of the Accountancy Profession 2
2 Code of Ethics for Professional Accountants in the Philippines 3
3 Fundamentals of Assurance Services 4
4 Introduction to Auditing
5 Preliminary Engagement Activites July 1
6 Audit Planning 2
7 Study and Evaluation of Internal Control 3
8 Auditing in an IT Environment 4
9 Transaction Cycles
10 Fraud, Error, and Non-compliance August 1
11 Evidence and Performance of Substantive Testing 2
12 Approaches of Gathering Evidence and Audit Sampling 3
13 Completing the Audit 4
14 Audit Documentation and Communication with TCWG 5
15 System of Quality Control
16 Audit Reporting (General-Purpose FS) September 1
17 Other Engagements 2
3
IMPORTANT NOTE: 4
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 October 1
capabilities. Also, for tips on how to study AT, you may watch the 2
Introductory Message of the reviewer in the CPA Reviewer app. 3
 FAST-PACED SLOW-PACE
Category Month Week
Category 1 April 1
2
Category 2 3
Categories 3, 4 and 5 4
Recall concepts by answering self-test quizzers
Category 6 May 1
2
Category 7 and 8 3
Category 9 4
Recall concepts by answering self-test quizzers 5
FIRST PREBOARD
June 1
Discussion of First PB and recall of concepts 2
Category 10 and 11 3
Categories 12 4
Category 13 and 14
Recall concepts by answering self-test quizzers July 1
2
Categories 15 and 16 3
Categories 16 and 17 4
Recall concepts by answering self-test quizzers
FINAL PREBOARD August 1
2
Discussion of Final PB and Self-study 3
Discussion of Final PB and Self-study 4
OCTOBER 2022 LECPA 5

September 1
2
3
4

October 1
2
3
 SLOW-PACED
Category
Category 1
Recall concepts by answering self-test quizzers
Category 2
Recall concepts by answering self-test quizzers

Category 3
Category 4
Category 5
Category 6
Recall concepts by answering self-test quizzers

Category 7
Category 8
Category 9
Recall concepts by answering self-test quizzers

Category 10
Category 11
Recall concepts by answering self-test quizzers
FIRST PREBOARD

Discussion of First PB and recall of concepts

Category 12
Categories 13 and 14
Category 15
Recall concepts by answering self-test quizzers

Category 16
Category 17
Recall concepts by answering self-test quizzers
FINAL PREBOARD

Discussion of Final PB and Self-study

Discussion of Final PB and Self-study
OCTOBER 2022 LECPA