ATC F8 materials FF8 AA (Int)Session41Index j08

RP. 10,000

0
5
6
2 weeks ago
Preview
Full text

  3AB
  Bank confirmation letter 2508 Bank reconciliation audit 2505 Bank reports for audit purposes 2508 Best value 3314 British Bankers Association 2508 Business risk 802, 1204, 1213, 1404 Business risk assessment 808, 1107, 1212 Business risk management 803, 3310
  2103 Conceptual framework 403 Conceptual framework - safeguards 406 Conceptual framework - threats 404 Confidentiality 403, 424 Confidentiality of working papers 614 Confirmation 1512, 2409 Conflicts of interest 427 Contingency fees 514 Contingent liabilities 2606 Continuing audits 906
  1114, 1120, 2801 Comparative financial statements 2906 Comparatives 2906 Completion checklists 2902 Compliance testing 1304 Computer information systems (CIS) 1201 Computer-assisted audit techniques 603,
  Accountants 116 Combined Code 308, 313 Commissions 427 Communication with audit committee 315 Communication with management 711,
  CAATs 2103 Cash flow forecasts 3105 Checklists 606 CIS 1202 Close business relationships 420 Code of Ethics for Professional
  Bank & cash 2501, 2708, 3603, 3607, 3608, 3720, 3904
  3 Es 3312
  106, 1407, 1805, 3001, 3107 Authorisation 810, 1304 Authority 207 Automated controls 1217 Automating the audit process 607
  3006 Auditor’s report on controls 309 Auditor’s report on financial statements
  1802, 3103 Auditor’s other reporting responsibilities
  1702, 1802, 1902, 2002, 3104, 3701 Audit evidence procedures 1512, 1515 Audit exemption 211 Audit planning 701, 708 Audit process 110 Audit program 2205, 3701 Audit risk 916, 2707 Audit sampling 1901, 1904 Audit software 2107 Audit strategy 705 Audit team discussions 903, 1106 Auditor responsibility 107, 1105, 1119,
  116 Assurance services 112 Attribute sampling 1912 Audit appointment 501, 502 Audit committees 311 Audit completion 610, 2902 Audit evidence 1113, 1218, 1405, 1501,
  2708, 3203, 3702, 3706 Analytical review 1111 Anomalous error 1904 Application controls 1210, 1224 Appointment of auditors 216 Appropriate audit eveidence 1504 Assertion based engagements 113 Assertions 1504 Association with senior personnel 418 Assurance engagements under ISAE 3000
  Access controls 1224 Accountability 105 Accountancy work 2704 Accounting estimates 1701 Accounting system 809, 3502, 3901 Accrued expenses 2601, 3722 Acting as a client director 421 Actual or threatened litigation 420 Adverse opinion 3008, 3012 Advocacy threat 405 Agency 105 Allowances 1702 Analytical procedures 910, 1512, 1601,C
  Continuous stocktaking 2308 Control account reconciliation 2406, 2604 Control activities 810 Control design 913 Control effectiveness 1302 Control environment 807 Control implementation 914 Control inherent limitations 812 Control objectives 810, 1317, 3507 Control procedures 1317 Control risk 3501 Control weaknesses 915, 1311, 1317 Corporate governance 302 Corporate governance control requirements 813 Corresponding figures 2906 Critical points 1005 Current audit file 608 Cut-off 1224, 1515, 2304, 2309, 2605, 3711,
  Data availability 1203 Database systems 1225 Detection risk 920 Development of audit & assurance 102 Direct changeover 1207 Direct reporting engagements 113 Direction of audit staff 603, 709 Directional testing 1507 Disagreement qualification 3008 Disclaimer of opinion 3008, 3011 Disclosure checklists 2903 Disposals 2206 Documentation 601, 923, 2004 Documentation techniques 606, 3501E
  E-com 1211 E-com legal issues 1215 E-com security risks 1214, 1216 E-com transaction integrity 1216 Eligibility to become an auditor 212 Emphasis of matter 3007 Employment with assurance client 419 Engagement letter 510, 2704 Engagement risk 924 Enquiry 1512 Error projection 1909 Errors 1224, 1306
  Ethical conflict resolution 408 Ethics and conduct 402 Ethics in other professional roles 430 Evaluation materiality 1010 Events after the Reporting Period 2909 Examinable documents xi, xii, xiii Except for qualification 3008 Experts 1211, 1802F
  Familiarity threat 405 Family relationships 412 Fees 409, 513 File controls 1210 File conversion 1209 Final audit 708 Financial interests 411 Financial processes audit 3315 Flowcharts 3502, 3503 Forum of firms 205 Fraud 1102, 1224 Fraud audit procedures 1112 Fraud risk factors 1107 Fraudulent financial reporting 1103, 1108 Fundamental Principles 402D
  General controls 1208 Gifts 410 Going concern 1220, 2310, 3101 Going concern auditor's report modifications 3107 Going concern indicators 3103H
  Hospitality 410 Human Resources audit 3318 Hybrid tests 1310
  3716GI IAPS 1013 Electronic Commerce 1211
  IAS 2 Inventories 2305 IAS 37 Provisions, Contingent Liabilities and Contingent Assets 2605
  IAS 16 Property, Plant and Equipment 2205
  IAS 1 Presentation of Financial Statements 3013, 3102
  IAS 10 Events after the Reporting Period 2909
  IAS 38 Intangible Assets 2203
  ISA 610 Considering the Work of Internal Audit 3402
  ISA 510 Initial Engagements – Opening Balances 2904
  ISA 520 Analytical Procedures 910
  ISA 530 Audit Sampling and Other Selective Testing Procedures 1904__n

Dokumen baru