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introduction to assurance and auditing financial statements
auditing standards, business processes, types of auditors
types of report, special reports, explanatory paragraph
These notes cover what is going to be on the exam
processes of assessing risks, types of risks. audit risk model
The Fraud Risk Assessment Process
audit evidence, audit program, types of evidence and procedures
audit documentation, analytical procedures, current file vs permanent file
COSO, control environment, control activities, 17 principles of an effective internal control.
this covers chapters 5.6.& 7
confidence level, deviation rates, sample size
audit procedures for contingencies, subsequent events and final evaluation processes.
chapters 8, 17 & 19