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