This is a critical file and index for Auditing and Assurance (AAA) module of Chartered Accountants (CA). This is only 23 page long and really useful.
I have divided these notes in to following topics:
- AAA Index
- Quick Reference
- Accounts & Assertions
- Criteria for Assurance Engageme
- Business Risks
- Fraud
- Risk factors & mitigating contr
- Materiality
- Fundamental Principles
- International Standards
- Names of the standards
- Opening balances
- CAATS
- Identifying other engagements
- Quality control
- Related parties ISA para 22
- Review vs. Audit
- Reviewing financials & response
- Subsequent event
- Using work of component auditor
- Independence threats
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