Auditing (ACCTG 312) Lecture & Tutorial summaries with Exam Revision

About These Notes

This file covers the ACCTG 312 Auditing subject of the University of Auckland business school. It includes weekly lecture summaries, tutorial summaries with model answers and an exam revision guide at the end. The revision guide is based on lecture recommendations targeting exams. I received A for the exam using only these notes.

I have covered all the topics in the notes. They are:

• Week 1: The Audit Function: Reasons for auditing; Audit expectation gap
• Week 2: The Environment of Auditing: Types of audit; Audit liability
• Week 3: Overview of Auditing: Audit process
• Week 4: Risk: Planning, risk analysis, audit strategy and materiality
• Week 5: Internal Control: An auditor’s view
• Week 6: Substantive testing: Audit procedures in more detail
• Week 7: Substantive testing: Audit procedures in more detail
• Week 8: Substantive testing: Audit procedures in more detail
• Week 9: Audit Sampling
• Week 10: Audit Completion
• Week 11: Audit Reporting
• Week 12: Current Issues: Assurance services; Ethics; Independence: Textbook and course readings