The stages of an external audit from client acceptance to the audit report, audit evidence and sampling, and tests of balances and transactions according to auditing standards.
Course Curriculum
| 1. Audit Framework | |||
| 1.1 Objective of an external audit Details | 00:06:00 | ||
| 1.2 Egyptian and International Standards on Auditing Details | 00:07:00 | ||
| 1.3 Professional ethics and independence Details | 00:06:00 | ||
| 2. Planning | |||
| 2.1 Client acceptance and engagement letter Details | 00:06:00 | ||
| 2.2 Understanding the entity Details | 00:07:00 | ||
| 2.3 Materiality Details | 00:08:00 | ||
| 2.4 Audit risk model Details | 00:08:00 | ||
| 3. Evidence and Procedures | |||
| 3.1 Types of audit evidence Details | 00:07:00 | ||
| 3.2 Confirmations, observation and recalculation Details | 00:08:00 | ||
| 3.3 Analytical procedures Details | 00:07:00 | ||
| 3.4 Audit sampling Details | 00:08:00 | ||
| 4. Auditing the Balances | |||
| 4.1 Cash and bank Details | 00:07:00 | ||
| 4.2 Receivables and revenue Details | 00:08:00 | ||
| 4.3 Inventory and stock count attendance Details | 00:08:00 | ||
| 4.4 Fixed assets Details | 00:07:00 | ||
| 4.5 Payables, provisions and equity Details | 00:08:00 | ||
| 5. Completion and Reporting | |||
| 5.1 Subsequent events and going concern Details | 00:07:00 | ||
| 5.2 Management representation letter Details | 00:05:00 | ||
| 5.3 Types of audit opinions Details | 00:08:00 | ||
| 5.4 Final project: audit file for a small company Details | 00:15:00 | ||
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