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Audit

Audit Intermediate Course (CPE: 9.5hrs, Cat 3) (AUD02)


Description
CPE Hours: 9.5
Category: 3
Content
  • AUD02-A. Opening Balance
  • A01 - Introduction to Opening Balance Test
  • A02 - Additional Procedures - Understanding the Entity's Business
  • A03 - Additional Procedures - Determining the Appropriateness Part 1
  • A04 - Additional Procedures - Determining the Appropriateness Part 2
  • A05 - Application of Accounting Policies
  • A06 - Reviewing the Workpapers of the Predecessor Auditor
  • A07 - Findings from Opening Balance Test and Relevant Disclosures
  • AUD02-A - Opening Balance Quiz
  • AUD02-B. Accounting for Investments
  • B01 - Accounting for Investments in Subsidiaries, Jointly Controlled Entities...
  • B02 - Impairment of Investment
  • AUD02-B - Accounting for Investments Quiz
  • AUD02-C. IFRS 16
  • C01 - IFRS 16 Lease Modification
  • C02 - Lessee Accounting for Rent Concessions Part 1
  • C03 - Lessee Accounting for Rent Concessions Part 2
  • C04 - Concessions to be Accounted for in Accordance with IFRS 16
  • AUD02-C - IFRS 16 Quiz
  • AUD02-D. IAS 24
  • D01 - Related Party Transactions under IAS 24
  • D02 - Identification of Related Party Relationships
  • D03 - Additional Audit Procedures
  • AUD02-D - IAS 24 Related Party Transactions Quiz
  • AUD02-E. IFRS 9
  • E01 - IFRS 9 Rights and Obligations
  • E02 - Audit Procedures to Address Valuation Assertion in IFRS 9
  • E03 -Audit Procedures to Address Existence and Completeness Assertions in IFRS 9
  • E04 - Impairment of Financial Instruments
  • AUD02-E - IFRS 9 Quiz
  • AUD02-F. Audit Planning
  • F01 - Objectives of the Audit and Roles and Responsibilities
  • F02 - Audit Planning Part 1
  • F03 - Audit Planning Part 2
  • F04 - Fraud Risk and Design of Risk Response
  • AUD02-F - Audit Planning Quiz
  • AUD02-G. Audit Responses
  • G01 - Nature, Timing and Extent of Audit Procedures
  • G02 - Audit Sampling Selection Techniques
  • G03 - Audit of Inventories Balance
  • G04 - Audit of Revenue from Contract with Customers
  • G05 - Audit of Other Income Arising from Government Grants
  • G06 - Audit of Trade and Other Receivables
  • G07 - Audit of Cash and Cash Equivalents Balance and Provision Balance
  • AUD02-G - Audit Responses Quiz
  • AUD02-H. Audit Completion
  • H01 - Audit Completion: Further Substantive Procedures for Subsequent Events
  • H02 - Final Materiality
  • H03 - Final Analytical Review
  • H04 - Evaluation of Audit Misstatements
  • H05 - Communication with those Charged with Governance
  • H06 - Management Letter
  • H07 - Management Representation Letter
  • H08 - Matters for Reviewer's Attention
  • H09 - Clearing Review Points
  • H10 - Communicating Key Audit Matters in the Independent Auditor's Report
  • H11 - Updating Next Year's Planning and Audit File Assembly
  • H12 - Audit Conclusions and Reporting
  • AUD02-H - Audit Completion Quiz
Completion rules
  • All units must be completed
  • Leads to a certificate with a duration: Forever