H1 ACCT30004 Auditing and Assurance Services notes Sem 2 2021

Description

Useful, yet concise notes that summarize lecture slides, prescribed textbook reading and notes taken during lecture. I used this lecture notes and tutorial to do revision for final exam. Hope this lecture notes can help you to improve your understanding and achieve H1! Topic covered: (1) Introduction to Auditing and Assurance (2) Professional Role, Ethics, and Legal Liability (3) Audit Planning - Client Acceptance and Continuance (4) Audit Planning - Risk Assessment Part 1 & 2 (5) Audit Planning - Audit Evidence (6) Risk Response - Test of Controls and Sampling (7) Audit Execution - Substantive Procedures (8) Substantive Procedures: Balance Sheet Accounts (9) Substantive Procedures: Income Statement Accounts (10) Audit Conclusion - Completing the Audit (11) Audit Conclusion - Audit Report