Auditing Theory Course

Self Study Guide for BSA and CPA Reviewees in the Philippines

Course Curriculum

34 Chapters · 127 Lessons

1. (Included in full purchase)
  Study Plan
1. (Included in full purchase)
  Summary Note
2. (Included in full purchase)
  Video Summary
3. (Included in full purchase)
  Audio Summary
4. (Included in full purchase)
  Standard: PSA 120 Framework of PSA
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  Summary Note
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  Video Summary
3. (Included in full purchase)
  Audio Summary
4. (Included in full purchase)
  Standard: PSA 200 Objectives of the Independent Auditor
1. (Included in full purchase)
  Summary Note
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  Video Summary
3. (Included in full purchase)
  Audio Summary
4. (Included in full purchase)
  Standard: PSA 210 Agreeing Terms of Audit Engagements
1. (Included in full purchase)
  Summary Note
2. (Included in full purchase)
  Video Summary
3. (Included in full purchase)
  Audio Summary
4. (Included in full purchase)
  Standard: PSA 230 Audit Documentation
1. (Included in full purchase)
  Summary Note
2. (Included in full purchase)
  Video Summary
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  Audio Summary
4. (Included in full purchase)
  Standard: PSA 240 Auditor's Responsibilities Relating to Fraud
1. (Included in full purchase)
  Summary Note
2. (Included in full purchase)
  Video Summary
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  Audio Summary
4. (Included in full purchase)
  Standard: PSA 260 Communication with those Charged with Governance
1. (Included in full purchase)
  Summary Note
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  Video Summary
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  Audio Summary
4. (Included in full purchase)
  Standard: PSA 300
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  Summary Note
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  Video Summary
3. (Included in full purchase)
  Audio Summary
4. (Included in full purchase)
  Standard: PSA 265 Communicating Deficiencies in Internal Control
1. (Included in full purchase)
  Summary Note
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  Video Summary
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  Audio Summary
4. (Included in full purchase)
  Standard: PSA 320 Materiality
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  Summary Note
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  Video Summary
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  Audio Summary
4. (Included in full purchase)
  Standard: PSA 330 Auditor's Responses to Assessed Risks
1. (Included in full purchase)
  Summary Note
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  Video Summary
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  Audio Summary
4. (Included in full purchase)
  Standard: PSA 402 Considerations to Entity Using Service Organization
1. (Included in full purchase)
  Summary Note
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  Video Summary
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  Audio Summary
4. (Included in full purchase)
  Standard: PSA 500 Audit Evidence
1. (Included in full purchase)
  Summary Note
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  Video Summary
3. (Included in full purchase)
  Audio Summary
4. (Included in full purchase)
  Standard: PSA 501 Audit Evidence (Specific Considerations for Selected Items)
1. (Included in full purchase)
  Summary Note
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  Video Summary
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  Audio Summary
4. (Included in full purchase)
  Standard: PSA 505
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  Summary Note
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  Video Summary
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  Audio Summary
4. (Included in full purchase)
  Standard: PSA 510 Initial Audit Engagements (Opening Balances)
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  Video Summary
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  Audio Summary
3. (Included in full purchase)
  Standard: PSA 520 Analytical Procedures
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  Video Summary
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  Audio Summary
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  Standard: PSA 550 Related Parties
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  Video Summary
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  Audio Summary
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  Standard: PSA 560 Subsequent Events
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  Video Summary
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  Audio Summary
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  Standard: PSA 570 Going Concern
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  Video Summary
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  Audio Summary
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  Standard: PSA 580 Written Representations
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  Video Summary
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  Audio Summary
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  Standard: PSA 610 Using the Work of Internal Auditors
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  Video Summary
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  Audio Summary
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  Standard: PSA 620 Using the Work of an Auditor's Expert
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  Handout: Standard
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  Video Summary
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  Audio Summary
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  Video Summary
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  Audio Summary
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  Standard: PSA 700 Forming an Opinion and Reporting on FS
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  Video Summary
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  Audio Summary
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  Standard: PSA 710 Comparative FS
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  Video Summary
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  Audio Summary
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  Standard: PSA 706 Emphasis of Matter Paragraphs
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  Video Summary
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  Audio Summary
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  Standard: PSA 720 Auditor's Responsibility to Other Information
1. (Included in full purchase)
  Video Summary
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  Audio Summary
3. (Included in full purchase)
  Standard: PSA 800 Audit of FS Prepared with Special Purpose Frameworks
1. (Included in full purchase)
  Video Summary
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  Audio Summary
3. (Included in full purchase)
  Standard: PSA 805 Audits of Single FS and Specific Elements of FS
1. (Included in full purchase)
  Video Summary
2. (Included in full purchase)
  Audio Summary
3. (Included in full purchase)
  Standard: PSA 810 Engagements to Report on Summary FS
1. (Included in full purchase)
  Importance of Cash in Auditing
2. (Included in full purchase)
  Audit Logic: Assertions - Risk Assessment - Audit Procedures
3. (Included in full purchase)
  Auditing Cash and Cash Equivalents
4. (Included in full purchase)
  Management Assertions
5. (Included in full purchase)
  Management Assertions in Auditing Cash and Cash Equivalents
6. (Included in full purchase)
  Audit Objectives for Cash and Cash Equivalents
7. (Included in full purchase)
  Audit Objectives of Cash and Cash Equivalents
8. (Included in full purchase)
  Bank Confirmations
9. (Included in full purchase)
  Surprise Cash Counts
10. (Included in full purchase)
  Bank Reconciliations
11. (Included in full purchase)
  Proof of Cash
12. (Included in full purchase)
  Tracing Bank Transfers and Kiting
13. (Included in full purchase)
  Cash Cut off and Window Dressing
14. (Included in full purchase)
  Cash Valuation Testing
15. (Included in full purchase)
  Analytical Procedures for Cash
16. (Included in full purchase)
  Problem Solving Quizzer
1. (Included in full purchase)
  Audit of Receivables and Sales
2. (Included in full purchase)
  Audit of Inventories and Cost of Sales
3. (Included in full purchase)
  Audit of Property, Plant and Equipment
4. (Included in full purchase)
  Audit of Intangible Assets
1. (Included in full purchase)
  Practice Testbank: 1st Month

Auditing Theory

Auditing Theory

Course Curriculum

1 Study Plan

2 Framework of the Philippine Standards on Auditing

3 Objectives of the Independent Auditor

4 Agreeing on the Terms of Auditor

5 Audit Documentation

6 Auditor's Responsibilities to Fraud

7 Communication with those Charged with Governance

8 Audit Planning

9 Communicating Deficiencies in Internal Control

10 Materiality

11 Auditor's Responses to Assessed Risks

12 Audit of Service Organizations

13 Audit Evidence

14 Audit Evidence: Specific Considerations

15 External Confirmations

16 Initial Audit Engagement

17 Analytical Procedures

18 Auditing Related Parties

19 Subsequent Events

20 Going Concern

21 Written Representations

22 Using the Work of Internal Auditors

23 Using the Work of Auditor's Expert

24 Modification to the Auditor's Report

25 Forming an Audit Opinion and FS Reporting

26 Comparative FS

27 Emphasis of Matter Paragraph

28 Auditor's Responsibility to Other Information

29 Audit of FS Prepared with Special Purpose Frameworks

30 Audit of Single FS

31 Engagements to Report on Summary FS

32 Audit of Cash and Cash Equivalents

33 Audit of Assets

34 Testbanks