AUDITING (AUD) CPALE Concept Notes
AUDITING (AUD) CPALE Concept Notes
FRAUD, ERROR, NON-COMPLIANCE Source: CPAR Lecture (Sir G. Roque), REO Live (Sir George), and Pre-Recorded (Sir Escala)
Topics Covered:
Topics Covered:
One. Theory on Auditing and Attestation Services
One point three. Understanding the Entity and its Environment including its Internal Control and Assessing the Risks of Material Misstatement One point three point three. Assessing the risks of material misstatement One point three point three point one. Fraud and errors
Two. Auditing Practice Two point four. Audit Communication and Reporting Two point four point two. Evaluating audit evidence