Summary CPA AUSTRALIA ADVANCED AUDIT AND ASSURANCE INDEX (HD) (S1-2023)
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Course
CPA Australia
Institution
CPA Australia
Book
CPA Australia Advanced Audit and Assurance
CPA AUSTRALIA ADVANCED AUDIT AND ASSURANCE INDEX (HIGH DISTINCTION) (S1 - 2022) MOST UPDATED CPA AUSTRALIA ADVANCED AUDIT AND ASSURANCE INDEX FOR S1-2022. These study indexes have helped me to finish my CPA Program in 1 year. Hope it helps you to get HD and finish your CPA program!
CPA AUSTRALIA ADVANCED AUDIT AND ASSURANCE Page
(Semester 1 – 2022) – CPA AUSTRALIA STUDY SUPPORT
A Guide for Assurance on SME Sustainability Reports 307
AASB 1039 Concise Financial Reports 294
acceptance and continuance of client relationships in quality
control 74
access and prepare data for audit data analytics 153
access controls 117
Accounting and Corporate Regulatory Authority (ACRA) 283
accounting estimates 69, 229
accounting estimates auditing 126–7
Accounting Professional and Ethical Standards Board (APESB) 8, 76, 368
accounts payable process 58
accuracy during processing, maintenance of 118
accurate conversion 117
ACRA see Accounting and Corporate Regulatory Authority
activity ratios 145, 146
activity ratios 145, 146
adequate document design 117
advanced audit data analytic techniques 201
advanced audit data analytic techniques in e-commerce
environment 206–8
advanced evidence-gathering issues 208–11
adverse opinion 265, 272–7
advocacy 13
agreed-upon procedures 366–7
82, 86, 134, 142–
analytical procedures 50, 162
and ethics 77–9
and pervasiveness 243–5
anti-fraud controls 175
APES 110 Code of Ethics for Professional Accountants 77, 261
APES 315 Compilation of Financial Information 368
application controls 113, 117–21
application of ISAEs 51–2
appropriate chart of accounts 117
appropriate underlying subject matter 30
appropriateness 171
appropriateness of audit evidence 70
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,appropriateness of evidence 82
appropriateness quality 32
artificial intelligence (AI) 55, 58–9
ASA 101 Preamble to Australian Auditing Standards 52
ASA 102 Compliance with Ethical Requirements when
Performing Audits, Reviews and Other Assurance
Engagements 18, 52
ASA 200 Overall Objectives of the Independent Auditor and the
Conduct of an Audit in Accordance with Australian Auditing
Standards 2, 40, 67
ASA 220 Quality Control for an Audit of a Financial Report and
Other Historical Financial Information 2, 73
ASA 230 Audit Documentation 2, 67, 170
ASA 240 The Auditor’s Responsibilities Relating to Fraud in an
Audit of a Financial Report 67, 170, 225
ASA 250 Consideration of Laws and Regulations in an Audit of
a Financial Report 67, 170, 225
ASA 260 Communication with Those Charged with Governance 67, 225
ASA 502 Audit Evidence — Specific Considerations for
Litigation and Claims 232, 241
ASA 570 Going Concern 130, 298
ASA 700 series 298
ASA 705 Modifications to the Opinion in the Independent
Auditor’s Report 294
ASA 706 (Revised) Emphasis of Matter Paragraphs and Other
Matter Paragraphs in the Independent Auditor’s Report 297
ASAE 3100 Compliance Engagements 327
ASAE 3150 Assurance Engagements on Controls 42, 332
ASAE 3450 Assurance Engagements involving Corporate
Fundraisings and/or Prospective Financial Information 311, 315
ASAE 3500 Performance Engagements 334, 365
ASAE 3610/AWAS 2 Assurance Engagements on General
Purpose Water Accounting Reports 315
ASC Pty Ltd 343
aspects of behaviour 43–4, 327–33
ASRE 2405 Review of Historical Financial Information Other
than a Financial Report 300
ASRE 2415 Review of a Financial Report 298
ASRS 4400 Agreed-Upon Procedures Engagements to Report
Factual Findings 366
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, ASRS 4450 Comfort Letter Engagements 367, 369
assertions 70
assertions identifying 94
assertions risk assessment 172
assess the risks 204
assignment of engagement teams in quality control 74
Association of Certified Fraud Examiners (ACFE) 59
assurance engagement criteria 30–2
assurance engagement risk 37
assurance engagements 4, 25, 28-40
assurance engagements Australian perspective 299–300
assurance engagements criteria 30–2
assurance engagements financial information 295
assurance engagements of small and medium-sized entities 298-9
assurance engagements report 38–40
assurance engagements vs. financial statement audit 28
assurance on aspects of behaviour 43–4
assurance practitioner 29
assurance services 4–11
ASX Annual Report 2018 260, 261
attestation 361
attestation and direct engagements 25–6
attestation engagements 25–6
attestation vs. direct compliance engagements 328
attitudes and behaviours of scepticism 34
Audit Commission, Hong Kong 50
audit committee 279–80
audit data analytics - performing 152–3
audit data analytics - planning 152–3
audit data analytics - relevance and reliability of data 53
audit data analytics (ADA) 150–60
audit data analytics software 156
audit data analytics techniques 157, 185
audit data analytics using for risk assessment 153–8
audit documentation 94, 216
audit documentation - examples of audit working papers 217–20
audit evidence 70, 171
audit fieldwork - fraud 230–1
audit fieldwork - going concern 232–5
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