Acca: Aa (F8) - Audit And Assurance

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[b]Acca: Aa (F8) - Audit And Assurance[/b]
Last updated 1/2019
MP4 | Video: h264, 1280x720 | Audio: AAC, 44.1 KHz
Language: English | Size: 1.99 GB | Duration: 6h 28m
Learn what auditors are, what auditors do and how to become an auditor.

What you'll learn
Understand a basic understanding of the audit environment.
Understand how to conduct an external audit through various audit procedures.
Understand the audit cycles from planning, execution and audit reports.
Understand internal control and how to implement them.
Requirements
None. This course is designed for new students with an interest in auditing and assurance.
Description
This course is aimed to develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory frameworkOn successful completion of this paper, candidates should be able to: A. Explain the concept of audit and assurance and the functions of audit, corporate governance, including ethics and professional conduct, describing the scope and distinguishing between the functions of internal and external audit. B. Demonstrate how the auditor obtains and accepts audit engagements, obtains an understanding of the entity and its environment, assesses the risk of material misstatement (whether arising from fraud or other irregularities) and plans an audit of financial statements.C. Describe and evaluate internal controls, techniques and audit tests, including IT systems to identify and communicate control risks and their potential consequences, making appropriate recommendations.D. Identify and describe the work and evidence obtained by the auditor and others required to meet the objectives of audit engagements and the application of the International Standards on Auditing (ISAs).E. Explain how consideration of subsequent events and the going concern principle can inform the conclusions from audit work and are reflected in different types of auditor's report, written representations and the final review and report.

Overview

Section 1: Introduction

Lecture 1 Audit and other assurance engagements

Lecture 2 Statutory audit and regulation

Lecture 3 Corporate governance

Lecture 4 Ethics

Lecture 5 Internal audit

Lecture 6 Risk assessment

Lecture 7 Audit planning and documentation

Lecture 8 Introduction to audit evidence

Lecture 9 Internal control

Lecture 10 Tests of control

Lecture 11 Audit procedures and sampling

Lecture 12 Non-current assets

Lecture 13 Inventory

Lecture 14 Receivables

Lecture 15 Cash and bank

Lecture 16 Liabilities, capital and directors' emoluments

Lecture 17 Not-for-profit organisations

Lecture 18 Review and reporting

Lecture 19 Reports

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