Audit evidence

by Ashveeta Singh Harripersadh

  • Definition 
  • Obtaining audit evidence
  • Additional considerations

15 mins
Course status: Not started
Released in April 2024
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Tests of detail

by Lizzie Morris

  • Audit objectives
  • Tests of details
  • Designing tests of details


    • 15 mins
    Course status: Not started
    Released in April 2024
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    Substantive analytical procedures

    by Tejashri Joshi

  • Definition
  • Audit objectives
  • Controls
  • Audit procedures


    • 20 mins
    Course status: Not started
    Released in April 2024
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    Sampling and evaluation of misstatements

    by Lizzie Morris

    • Definition 
    • Sampling
    • Misstatements

    15 mins
    Course status: Not started
    Released in April 2024
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    Auditing accounting estimates

    by Ollie Garrod

    • Definitions 
    • Estimation uncertainty
    • Subjectivity 
    • Complexity 
    • Audit procedures 

    15 mins
    Course status: Not started
    Released in April 2024
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    Nominal ledger, opening balances and comparatives

    by Lizzie Morris

    • Scope and definitions
    • Opening balances and comparatives
    • Underlying accounting records

    15 mins
    Course status: Not started
    Released in April 2024
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    Journals testing

    by Ollie Garrod

    • ISA (UK) 240 requirements
    • Testing journals 
    • Data analytics 
    • Common pitfalls

    10 mins
    Course status: Not started
    Released in April 2024
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    Going concern

    by Ollie Garrod

  • Definitions
  • Accounting requirements and responsibilities
  • Audit objectives
  • Audit procedures


    • 15 mins
    Course status: Not started
    Released in April 2024
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    Intangible assets and goodwill

    by Ollie Garrod

    • Definition 
    • Audit objectives
    • Controls 
    • Audit procedures

    15 mins
    Course status: Not started
    Released in April 2024
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    Property, plant and equipment

    by Ollie Garrod

    • Definition
    • Audit objectives
    • Controls
    • Audit procedures

    15 mins
    Course status: Not started
    Released in April 2024
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    Finance Leases

    by Ashveeta Singh Harripersadh

    • Definition and measurement
    • Audit objectives 
    • Controls
    • Audit procedures 

    10 mins
    Course status: Not started
    Released in April 2024
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    Investment property

    by Ollie Garrod

    • Definition 
    • Audit objectives
    • Controls 
    • Audit procedures 

    15 mins
    Course status: Not started
    Released in April 2024
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    Inventory

    by Ashveeta Singh Harripersadh

    • Scope, definitions and measurement
    • Audit objectives
    • Controls
    • Audit procedures

    10 mins
    Course status: Not started
    Released in April 2024
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    Stocktakes

    by Ollie Garrod

    • Attendance at the stocktake
    • Before the stocktake
    • At the stocktake
    • Year-end procedures

    15 mins
    Course status: Not started
    Released in April 2024
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    Debtors and prepayments

    by Ashveeta Singh Harripersadh

    • Definition and measurement
    • Audit objectives
    • Controls

    • Audit procedures



    15 mins
    Course status: Not started
    Released in April 2024
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    Cash and cash equivalents

    by Ashveeta Singh Harripersadh

    • Definition
    • Audit objectives
    • Controls
    • Audit procedures

    15 mins
    Course status: Not started
    Released in April 2024
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    Creditors and accruals

    by Ashveeta Singh Harripersadh

    • Definition and measurement
    • Audit objectives
    • Controls
    • Audit procedures

    15 mins
    Course status: Not started
    Released in April 2024
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    Loans and borrowings

    by Ashveeta Singh Harripersadh

    • Definition and measurement 
    • Audit objectives
    • Controls 
    • Audit procedures 

    15 mins
    Course status: Not started
    Released in April 2024
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    Provisions, contingencies and financial commitments

    by Tejashri Joshi

  • Definition
  • Audit objectives
  • Controls
  • Audit procedures


    • 20 mins
    Course status: Not started
    Released in April 2024
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    Share capital, reserves and statutory records

    by Ollie Garrod

  • Definitions
  • Audit objectives
  • Controls
  • Audit procedures


    • 10 mins
    Course status: Not started
    Released in April 2024
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    Income

    by Ashveeta Singh Harripersadh

    • Definition and measurement 
    • Audit objectives
    • Controls
    • Breach reporting

    15 mins
    Course status: Not started
    Released in April 2024
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    Expenditure

    by Ashveeta Singh Harripersadh

    • Definition and measurement 
    • Audit objectives
    • Controls
    • Audit procedures

    15 mins
    Course status: Not started
    Released in April 2024
    Book a demo

    Wages, salaries and other remuneration

    by Ollie Garrod

    • Definitions 
    • Audit objectives
    • Controls 
    • Audit procedures 

    15 mins
    Course status: Not started
    Released in April 2024
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    Auditing related party transactions

    by Dave Rowley

    • Overview and definitions
    • Audit objectives
    • Controls 
    • Audit procedures 

    20 mins
    Course status: Not started
    Released in April 2024
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    Subsequent events

    by Tejashri Joshi

    • Definitions
    • Audit objectives
    • Controls
    • Audit procedures


    15 mins
    Course status: Not started
    Released in April 2024
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    Consolidation and groups

    by Dave Rowley

    • Scope and definitions
    • Responding to risks
    • Interaction between auditors
    • Testing the consolidation process

    15 mins
    Course status: Not started
    Released in April 2024
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    Statement of cash flows

    by Dave Rowley

    • Scope and definitions
    • Auditing the statement of cash flows
    • Analytics
    • Compliance

    15 mins
    Course status: Not started
    Released in April 2024
    Book a demo