1
Q
current issues
A
anything covered by a technical article
2
Q
most imp technical articles
A
quality management
group audits
repoting to TCWG
Sustainability report
data analytics
3
Q
how are they tested
A
scenario based question
4
Q
data analytics benefits during audit
A
-new client, better understanding, data visualisations, identify where to focus during audit
-full sample can be tested, manual may not be practical. reduces sampling risk, added value to client to comfort that controls are operating effectively.
AAA
flashcards
Decks in class (43)
# Cards
-
past paper content88
-
framework13
-
money laundering38
-
articles59
-
syllabus area D - past paper content4
-
quality management36
-
other assignments14
-
assurance on forecasts13
-
audit risk video19
-
GROUP AUDITS57
-
audit procedures5
-
audit working papers17
-
internal auditors work13
-
auditing in specialised industries10
-
data analytics6
-
forensic auditing16
-
assurance of social environment and sustainability info15
-
performance info in the public sector14
-
risk and understanding of entity21
-
auditing in CBE3
-
audit evidence expected to find Qs1
-
business risk11
-
auditing disclosures in FS5
-
going concern3
-
reporting28
-
professional skepticism20
-
current issues4
-
auditors report to TCWG9
-
going concern25
-
misstatements etc20
-
audit completion stage17
-
audit evidence16
-
auditing in CBE51
-
section D36
-
matters to be considered22
-
ethical and professional issues3
-
matters to discuss with management5
-
impact on auditors report2
-
fraud15
-
professional liability16
-
outsourcing20
-
final stage audit48
-
due diligence22
