These notes are very well organised and written and cover the whole module. The Advanced Audit and Assurance exam is designed to reflect the challenges auditors will face in their professional life. You will be required to analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.
Following topics are covered in these notes:
- About the Exam & How to use these notes
- Re-cap of Important Terms
- Impact of Corporate Governance Principles on Audit
- Laws & Regulations
- Money Laundering
- Code of ethics for Professional Accountants
- Fraud
- Professional Liability
- Quality Control
- Obtaining & Accepting Professional Appointments
- Agreeing the Terms of Engagement
- The Planning Stage of Audit
- Audit Evidence & Audit Procedures
- Group Audit
- The Review Stage of Audit
- Communicating with TCWG & Key Audit Matters
- Evaluation of Misstatements
- Audit Opinion & Audit Report
- Assurance & No-Assurance Engagements
- Review Engagements
- Due Diligence
- Prospective Financial Information
- Forensic Accounting
- Audit of Performance Information in the Public Sector
- Social & Environmental Issues
- Impact of Big Data & Data Analytics on Audit
- Professional Skepticism
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