Home / Course catalog / Audit Basic Course (CPE: 11hrs, Cat 3) (AUD01)

Audit

Audit Basic Course (CPE: 11hrs, Cat 3) (AUD01)


Description
CPE Hours: 11
Category: 3
Content
  • AUD01-A. Audit Preparation
  • A01 - Audit Preparation
  • A02 Audit Documentation
  • A04 Cross-Referencing and Audit Tick Marks
  • A05 Minimum Overall Materiality
  • A06 Criteria of Using Minimum OM
  • A07 – Performance Materiality and Related FAQs
  • A08 Determining Functional Currency and Test on Foreign Currency[...]
  • A09 Audit Sampling
  • AUD01-A - Audit Preparation Quiz
  • AUD01-B. Property, Plant, and Equipment (PPE)
  • B01 - Definition and Recognition of PPE
  • B02 - Measurement after Recognition
  • B03 - Method Used to Depreciate an Asset
  • B04 - Revaluation Method, Impairment and Derecognition
  • B05 - Audit of PPE
  • B06 - Audit Objectives - Completeness, Existence, Accuracy
  • B07 - Audit Objectives - Valuation
  • B08 - Audit Objectives - Rights & Obligations, Presentation & Disclosure
  • B09 - Audit Findings
  • B10 - Audit Findings Cont'd and Audit Conclusion
  • AUD01-B - Property, Plant, and Equipment Quiz
  • AUD01-C. Cash & Cash Equivalents
  • C01 - Definition of Cash and Cash Equivalents
  • C02 - Cash Cycle
  • C03 - Control Over Cash
  • C04 - How to Audit Cash and Cash Equivalents
  • C05 - Audit Objectives and Conclusion
  • C06 - Audit Findings
  • AUD01-C - Cash and Cash Equivalents Quiz
  • AUD01-D. Inventories
  • Introduction and Information on Stock Take by Jenny See and Annie Goh
  • D01 - Definition and Measurement
  • D02 - Cost Method
  • D03 - How to Audit Inventories & its Objectives
  • D04 - Audit Objectives and Assertions
  • D05 - Stock Take
  • D06 - Audit Findings and Conclusion
  • AUD01-D - Inventories Quiz
  • AUD01-E. Trade and Other Receivables
  • E01 - Measurements of Trade and Other Receivables
  • E02 - Classification of Financial Assets
  • E03- Audit Objectives Part 1
  • E04 - Audit Assertion: Valuation and Audit Testing
  • E05 - Audit Objectives Part 2
  • E06 - Audit Findings Part 1
  • E07 - Audit Findings Part 2
  • AUD01-E - Trade and Other Receivables Quiz
  • AUD01-F. Trade and Other Payables
  • F01 - Classification
  • F02 - Measurement
  • F03 - Audit Objectives
  • F04 - Objectives: Completeness, Existence, Accuracy
  • F05 - Objectives: Valuation, Rights & Obligations, Presentation & Disclosure
  • F06 - Audit Conclusion
  • F07 - Audit Findings Part 1
  • F08 - Audit Findings Part 2
  • AUD01-F - Trade and Other Payables Quiz
  • AUD01-G. Loans
  • G01 - Measurements and Classification of Loans
  • G02 - Covenants and Borrowing Costs
  • G03 - Audit Objectives
  • G04 - Audit Testing
  • J02 - GST/VAT Exemptions
  • G05 - Valuation, Rights & Obligations, Presentation & Disclosure
  • G06 - Audit Findings and Audit Conclusion
  • AUD01-G - Loans Quiz
  • AUD01-H. Revenue
  • H01 - Identifying Revenue (IFRS 15)
  • H02 - Identifying PO, Satisfaction of PO and Determining TP
  • H03 - Allocating TP to PO
  • H04 - Audit Assertions
  • H05 - Reasonableness Test, Testings, Vouching to Invoices and Revenue Cut-Off
  • H06 - Vouching to Credit Notes and Presentation & Disclosure
  • H07 - Audit Findings & Audit Conclusion
  • AUD01-H - Revenue Quiz
  • AUD01-I. Expenses
  • I01 - Matching Concept and Categorisation of Income
  • I02 - Types of Expenses
  • I03 - How to Audit Expenses Part 1
  • I04 - How to Audit Expenses Part 2
  • I05 - How to Audit Salary Expenses
  • I06 - Audit Findings and Audit Conclusions
  • AUD01-I - Expenses Quiz
  • AUD01-J. Basic Taxes
  • J01 - Definition of GST/VAT & Input and Output Tax
  • J03 - GST Audit Assertions & Reasonable Test and Reconciliation
  • J04 - Difference Between GST Output and Revenue & Difference in GST Balance
  • J05 - Understanding Income Tax
  • J06 - Income Tax Computation
  • J07 - How to Audit Income Tax & Audit Findings
  • AUD01-J - Basic Taxes Quiz
  • AUD01-K. Audit Completion
  • K01 - Events After the Reporting Period, Audit Procedures & Audit Completion
  • K02 - Audit Findings on Subsequent Events
  • K03 - Types of Journal Entries
  • K04 - Audit of Journal Entries Part 1
  • K05 - Audit of Journal Entries Part 2
  • K06 - Going Concern
  • K07 - Indicators of Going Concern
  • K08 - Operating Indicators
  • K09 - Other Indicators
  • K10 - Audit Procedures
  • K11 - Going Concern
  • K12 - Audit Procedures for Going Concern Part 1
  • K13 - Audit Procedures for Going Concern Part 2
  • K14 - Related Parties Transaction
  • K15 - Related Parties Procedures and Audit Findings
  • K16 - Summary of Unadjusted Audit Differences
  • K17 - Archiving
  • AUD01-K - Audit Completion Quiz
  • A03 Adequacy of Documentation.
Completion rules
  • All units must be completed
  • Leads to a certificate with a duration: Forever