Auditing Theory

Elements of Audit (Assurance Engagement Quality)

Other Considerations (Reviewing the Work of Others)

Engagement Quality Considerations for Issuers and Non Issuers

PSA 120 Framework of Philippine Standards on Auditing

Practice Test

Audit Process and Independent Audit

Nature, Scope and Objectives of Audit

Communication with those Charged with Governance

Engagement Acceptance (Ignore ERISA in the Philippines)

Initial Recurring Audits (Changes in Engagement)

Audit Documentation Overview (Requirements Part 1)

Audit Documentation Overview (Requirements Part 2)

PSA 200 Objectives of the Independent Auditor

PSA 210 Agreeing the Terms of Audit Engagement

PSA 260 Communication with those Charged with Governance

PSA 402 Audit Considerations Relating to an Entity Using a Service Organization

Practice Test

Handout (Internal Risk)

Handout (Audit Risk)

COSO Internal Control Framework

Components of Internal Control Part 1

Components of Internal Control Part 2

PSA 265 Communicating Deficiencies in Internal Control to Management

Practice Test

Risk Assessment Procedures & Considerations Part 1

Risk Assessment Procedures & Considerations Part 2

Risk Assessment Procedures & Considerations

Obtaining and Understanding about Entity and Environment Part 1

Obtaining and Understanding about Entity and Environment Part 2

Auditor's Consideration of Internal Control Part 1

Auditor's Consideration of Internal Control Part 2

Auditor's Consideration of Internal Control Part 3

Test of Controls Part 1

Test of Controls Part 2

Substantive Procedures

Overview of Planning

Knowledge of the Client's Business

Developing the Audit Strategy

Developing the Audit Plan

Consideration of FS Assertions

Written Audit Plan

Communicating the Planned Scope (Timing of an Engagement)

PSA 300 Audit Planning

PSA 570 Going Concern

Client's Internal Auditors

Using the Work of a Specialist

Using the Work of a Component Auditor

PSA 610 Using the Work of Internal Auditors

PSA 620 Using the Work of an Auditor's Report

Materiality

PSA 320 Materiality

Overview of Audit Risk

Audit Risk Model Part 1

Audit Risk Model Part 2

Audit Risk and Materiality

PSA 330 Auditor's Responses to Assessed Risks

Overview of Fraud

Consideration of Fraud During an Audit Part 1

Consideration of Fraud During an Audit Part 2

Communications

PSA 240 Auditor Responsibilities Relating to Fraud in a FS Audit

PSA 230 Audit Documentation

PSA 500 Audit Evidence

PSA 501 Audit Evidence (Specific Considerations for Selected Items)

PSA 505 External Confirmations

PSA 520 Analytical Procedures

Compliance with Laws and Regulations

Accounting Estimates Part 1

Accounting Estimates Part 2

Related Party Transactions

Litigations, Claims and Assessments

Ability to Continue as Going Concern

Standard Auditing Procedures

Applying Audit Procedures Part 1

Applying Audit Procedures Part 2

Applying Audit Procedures Part 3

Applying Audit Procedures Part 4

Revenue Cycle: Transaction Cycle

Revenue Cycle: Internal Controls Related to the Revenue Cycle

Revenue Cycle: Performing Specific Procedures to Obtain Evidence

Expenditure Cycle: Internal Controls Related to the Expenditure Cycle

Expenditure Cycle: Performing Specific Procedures to Obtain Evidence

Cash Cycle: Risks Controls and Procedures

Inventory Cycle: Controls and Obtaining Evidence

Investment Cycle: Controls and Obtaining Evidence

Investment Cycle: Auditing Particular Types of Investmennt

PPE Cycle

Payroll and Personnel Cycle

Financing Cycle

Types of Audit Evidence

Concluding on Audit Evidence

Audit Sampling Concepts

Attribute Sampling

Variable Sampling

Probability Proportional to Size Sampling

Audit Data Analytics Tools and Techniques Part 1

Audit Data Analytics Tools and Techniques Part 2

Applying Audit Data Analytics

Sourcing and Reviewing Source of Audit Data Analytics Part 1

Sourcing and Reviewing Source of Audit Data Analytics Part 2

Sourcing and Reviewing Source of Audit Data Analytics Part 3

Procedures Performed on Visualization and Reports Part 1

Procedures Performed on Visualization and Reports Part 3

Forming an Audit Opinion

Types of Opinion

Unmodified Audit Opinion Part 1

Unmodified Audit Opinion Part 2

Unqualified Audit Opinion Part 1

Unqualified Audit Opinion Part 2

Required Auditor Reporting of Certain Audit Participants

FS Issues (Qualified or Adverse Opinion)

Non issuer and Issuer Reports

Non Issuer Reports (Modified Opinions due to Audit Issues)

Issuer Reports

Emphasis of Matter

PSA 700 Forming an Opinion and Reporting on FS

PSA 705 Modifications to the Opinion in the Auditor's Report

PSA 706 Emphasis of Matter Paragraphs and other Matters in Auditor's Report

Subsequent Events & Management's Responsibility

Auditor's Responsibility for Subsequent Events

PSA 550 Related Parties

PSA 560 Subsequent Events

PSA 580 Written Representations

Identification and Evaluation of Misstatements

Impact of Misstatements and Adjusting Journal Entries

Management Representation Letter

Internal Control Communications

Summary of FS Audit

Reporting on Comparative FS Part 1

Reporting on Comparative FS Part 2

Reporting on Audits of Group FS

Other Information

Reporting on Supplementary Information

Reporting on Special Purpose Frameworks

PSA 720 Auditor's Responsibility to Other Information in Documents Containing Audited FS

PSA 710 Comparative FS

PSA 800 Audits of FS Prepared with Special Purpose Frameworks

PSA 805 Audits of Single FS and Specific Elements of FS

PSA 810 Engagements to Report on Summary FS

Conditions for Engagement Performance

Planning the Engagement

Top Down Approach

Other Reporting Issues

Forming an Audit Opinion

Communications with Management & Those Charged with Governance

Reporting on Internal Control

Reporting on Internal Control (Issuers)

Other Reporting Issues (Issuers and Nonissuers)

Attestation Standards

Examination & Review Engagements and Reporting

Agreed Upon Procedures

Prospective FS Part 1

Prospective FS Part 2

Controls at a Service Organization Part 1

Controls at a Service Organization Part 2

User Auditor Considerations

Reporting Sources of Government Audit Standards and Audits

Government Auditing Standards Part 1

Government Auditing Standards Part 2

Overview of Single Audits and Auditee Responsibilities

Glossary of Auditing Terms