Audit & Assurance exam critical file – AAA CA ANZ

Audit & Assurance exam critical file for AAA Chartered Accountants Australia and New Zealand. This a 67 pages long critical file you can use in exams. It’s comprehensive yet succinct enough to score a great result. These notes include key information for each and every different exam question. Some of them are:

• Risk Factor and Relevant Assertions for Main Account Classes
• Key Assertions for Key Area’s of the Financial Report
• General Audit Procedures and Assertions Tested
• Audit Evidence for Debtors, Sales and Bad Debt Expense
• Audit Evidence for Inventory
• Audit Evidence for Accounts Payable
• Tests of Purchases, Expenses and Cash Disbursement Transaction
• Audit Evidence for Accruals and Prepayments
• Audit Evidence for Cash
• Audit Evidence for Payroll
• Audit Procedures for Employee Provisions
• Audit Evidence for Property Plant and Equipment
• Audit Evidence for Investments
• Audit Evidence for Intangibles
• Audit Evidence for Long Term Debt
• Audit Evidence for Warranty Expense and Liability
• Audit Evidence for Income Taxes
• Extent of Reliance on Analytical Procedures and Reasonableness Tests
• Analytical Procedures for Revenue Cycle 34
• Analytical Procedures for Cost of Sales, Inventory and Creditors
• Analytical Procedures for Payroll
• Analytical Procedures for Property, Plant and Equipment
• Analytical Procedures for Investments
• Analytical Procedures for Long-term Debt
• Key Ratios
• Factors that Affect Sample Sizes
• Basic for Selecting Materiality
• Subsequent Events
• Types of IT Engagements
• Computer Assisted Audit Techniques (CAAT’s)