Auditing 1 Comprehensive Course Notes

Description

Auditing 1 Comprehensive course notes (12 weeks) covering the whole subject. Compilation of lecture notes, tutorial resources and readings Topics: 1. Auditing and Assurance: an overview 2. The structure of the profession 3. Ethics, independence and corporate governance 4. Overview of elements of the financial report audit process 5. Planning, understanding the entity and evaluating business risk 6. Assessing inherent risk and other specific business risks 7. Understanding and assessing internal control 8. Tests of controls 9. Substantive Tests of transactions and balances 10. Audit sampling 11. Completion and Review 12. The auditor's reporting obligations 13. Social auditing and other Assurances Topics 14. Internal Auditing