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FAU

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FAU Classroom Syllabus

The purpose and scope of an audit
A1
13 mins
Duties of auditors
A2
11 mins
Professional ethics
A3
18 mins
The liability of auditors
A4
Audit regulation
A5
5 mins
Internal Audit
A6
6 mins
Audit risks
B1
23 mins
Understanding the entity
B2
12 mins
Audit strategy
B3
22 mins
Audit documentation
B4
6 mins
General principles of internal control
C1
10 mins
Techniques to record accounting systems
C2
8 mins
Sales internal control system
C3
33 mins
Control v Substantive Tests
C3
38 mins
Communicating control deficiencies
C4
Audit evidence
D1
Audit procedures
D2
31 mins
Receivables - substantive tests
D3
25 mins
Audit sampling
D4
8 mins
Computer-assisted audit techniques (CAATs)
D5
12 mins
Going concern
E1
10 mins
Written representations
E2
6 mins
Recording significant and material errors
E3
Audit reports
E4
19 mins

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