zohaiby2k - 10 Nov 2007, 01:27 pm
FTC
■ Ethics - objectivity, conflicts of interest
■ Planning - identifying and explaining/addressing risks in a scenario
■ Internal controls - weaknesses and recommendations
■ Audit evidence - substantive tests, sales and debtors
■ Completion - overall review
■ Internal audit - role, reliance by external auditors
Marcus Evans
■ Ethics/independence - with conflicts of interest
■ Identification of audit risks (scenario-based)
■ Internal controls - computerized system (payroll or purchases)
■ Substantive testing - covering a number of items
■ CAATs
■ Corporate governance (including role of internal auditor)
■ Management representations
■ Fraud
■ Appointment/removal
■ Analytical procedures
BPP
■ Audit procedures such inventory
■ Revenue and receivables
■ Purchases and payables
■ Internal controls, the auditor’s use of CAATs
■ Audit ethics
■ Audit risk
■ Corporate governance with either internal or external audit
■ Internal controls, possibly with requirements in ‘report to management’
■ Ethics - objectivity, conflicts of interest
■ Planning - identifying and explaining/addressing risks in a scenario
■ Internal controls - weaknesses and recommendations
■ Audit evidence - substantive tests, sales and debtors
■ Completion - overall review
■ Internal audit - role, reliance by external auditors
Marcus Evans
■ Ethics/independence - with conflicts of interest
■ Identification of audit risks (scenario-based)
■ Internal controls - computerized system (payroll or purchases)
■ Substantive testing - covering a number of items
■ CAATs
■ Corporate governance (including role of internal auditor)
■ Management representations
■ Fraud
■ Appointment/removal
■ Analytical procedures
BPP
■ Audit procedures such inventory
■ Revenue and receivables
■ Purchases and payables
■ Internal controls, the auditor’s use of CAATs
■ Audit ethics
■ Audit risk
■ Corporate governance with either internal or external audit
■ Internal controls, possibly with requirements in ‘report to management’