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MGAD20 (Lecture #1, Lecture#2 (• CAS 210: Agreeing the Terms of Audit…
MGAD20
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Lecture#2
• CAS 210: Agreeing the Terms of Audit Engagements
• CAS 510: Initial Audit Engagements – Opening Balances
• CAS 530: Audit Sampling
• CAS 450: Evaluation of Misstatements Identified During the Audit
• CAS 560: Subsequent Events
Lecture#3
• CAS 600: Special Considerations – Audits of Group Financial Statements
• CAS 610: Using the Work of Internal Auditors
• CAS 620: Using the Work of an Auditor’s Expert
• AuG 46: Communications with Law Firms under Accounting and Auditing Standards (Updated with revisions to CA25a in CAS 501)
Lecture#4
• CAS 260: Communication with Those Charged with Governance (TCWG)
• Internal Control Review
• CAS 265: Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
• OCS s5925: An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements
Lecture#5
• CAS 402: Audit Considerations Relating to an Entity Using a Service Organization
• CAS 540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
• CAS 550: Related Parties
• CAS 570: Going Concern
• CAS 240: The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
• CAS 250: Consideration of Laws and Regulations in an Audit of Financial Statements
Lecture#6
• Accounting HB Part V s4250: Future-Oriented Financial Information (FOFI)
• OCS AuG 16: Compilation of a Financial Forecast or Projection
• OCS AuG 6: Examination of a Financial Forecast or Projection Included in a Prospectus or Other Public Offering Document
• OCS s7150: Auditor’s Consent to the Use of a Report of the Auditor Included in an Offering Document
• OCS s7200: Auditor Assistance to Underwriters and Others
Lecture#7
• CAS 810: Engagements to Report on Summary Financial Statements
• HB CAS 805: Special Considerations: Audits of Single FS and Specific Elements, Accounts or Items of a FS
• OCS s5021: Authority of Auditing and Assurance Standards and Other Guidance for Non-CAS Engagements
• OCS s5030: Quality Control Procedures for Non-CAS Assurance Engagements
• OCS s5025: Standards for Non-CAS Assurance Engagements
• OCS s5800: Special Reports: An Introduction
• OCS 5815: Audit Reports on Compliance with Agreements, Statutes and Regulations
Lecture#8
• OCS s8500: Reviews of Financial Information other than Financial Statements
• OCS s8600: Reviews of Compliance with Agreements and Regulations
• OCS s9100: Reports on the Results of Applying Specified Auditing Procedures to Financial Information other than Financial Statements
• OCS s9110: Agreed-Upon Procedures Regarding Internal Control over Financial Reporting
• OCS CSAE 3416: Reporting on Controls at a Service Organization
• OCS s7600: Reports on the Application of Accounting Principles
• OCS CSRS 4460: Reports on Supplementary Matters Arising from an Audit or Review Engagement
Lecture#9
• CAS 800: Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
• OCS s7060: Auditor Review of Interim Financial Statements
• OCS s5049: Use of Specialists in Assurance Engagements other than Audits of Financial Statements and Other Historical Financial Information
• OCS s5050: Using the Work of Internal Audit in Assurance Engagements other than Audits of Financial Statements and Other Historical Financial Information
• OCS s5020: Association
• OCS s7500: Auditor’s Consent to the Use of the Auditor’s Report in Connection with Designated Documents
• CAS 710: Comparative Information – Corresponding Figures and Comparative Financial Statements
• CAS 720: The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
Lecture#10
• PS 5000 Introduction to Assurance Recommendations that Apply Only to the Public Sector
• PS 5300 Auditing for Compliance with Legislative and Related Authorities in the Public Sector
• PS 5400 Value-for-Money Auditing in the Public Sector
• PS 6410 Planning Value-for-Money Audits in the Public Sector
• PS 6420 Knowledge of the Audit Entity in Planning Value-for-Money Audits in the Public Sector