Editable CA Audit and Assurance (AAA) reference guide

About These Notes

This is an editable CA Audit and Assurance (AAA) reference guide. It’s only 10 pages and you can edit it as necessary. This is for the Chartered Accountants (CA) Australia and New Zealand. This file references to all learning outcomes for each topic then shows activity, worked example, past exam questions and exam questions which are relevant to the said learning outcomes.

Main sections of this reference guide are:

• Unit 1 – Assurance Framework and the auditor’s objectives
• Unit 2 – Audit Quality and pre-engagement activities
• Unit 3 – Risk Assessment
• Unit 4- Internal Control
• Unit 5 – Materiality, audit strategy and audit plan
• Unit 6 – Test of Controls
• Unit 7 – Substantive Testing
• Unit 8 – Using the work of others
• Unit 9 – Completing the audit
• Unit 10 – Auditor’s reports
• Unit 11 – Other audits of historical financial information and reviews
• Unit 12 – Other engagements