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AUD ·
Introductory
AUD — Auditing & Assurance
The audit process, internal control, risk assessment and evidence under the PSAs.
AUD
Course content
4 modules · 18 lessons
1. Theory on Auditing and Attestation Services
8 lessons
- 1.1 Fundamentals of Auditing and Assurance Services
- 1.2 Risk-based FS Audit - Client Acceptance, Planning, Supervision and Monitoring
- 1.3 Understanding the Entity & Environment, Internal Control & Assessing RMM
- 1.4 Audit Objectives, Procedures, Evidence and Documentation
- 1.5 Completing the Audit / Post-Audit Responsibilities
- 1.6 Reports on Audited Financial Statements
- 1.7 Auditing in a CIS Environment
- 1.8 Attestation Services
- End-of-module quiz — 9 questions
2. Auditing Practice
4 lessons
- 2.1 Governance, Ethics and Quality Management
- 2.2 Planning the Audit and Performing Risk Assessment Procedures
- 2.3 Risk Response
- 2.4 Audit Communication and Reporting
- End-of-module quiz — 1 questions
Integrated Review & Mock Board Drills
Add-on
3 lessons
- Subject-wide rapid review
- Full mock board simulation
- Answer rationalization & debrief
Exam Techniques & Time Management
Add-on
3 lessons
- Question analysis & elimination
- Time budgeting per item
- Common traps & final reminders
This course includes
- 4 modules
- 18 lessons
- Subject: Auditing
- Level: Introductory
- AI tutor & rationalization
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