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Overview of audit, How to use the course

0. Orientation & Overview

1. Introduction & Basic concepts

2. Question Type 1: ISA 200-600 series

Lecture 01Free

Lecture 02Free

Lecture 03Free

Lecture 04

  • ISA 230, 240Buy

Lecture 05 [UPDATED]

  • ISA 250, 260, 265Buy
  • ISA 300, 315 (Basics)Buy

Lecture 06 [UPDATED]

  • ISA 315 (Advanced)Buy
  • ISA 330Buy

Lecture 06 - B

  • ISA 315 RevisedBuy

Lecture 07

  • Exam Qs: W15 Q5, S16 Q6, W18 Q7Buy
  • ISA 402, 450Buy

Lecture 08

  • 1. ISA 500
    2. ISA 501
    Buy

Lecture 09 [UPDATED]

  • 1. ISA 505
    2. ISA 510
    3. ISA 520
    Buy

Lecture 10

  • 1. ISA 520 (continued)
    2. ISA 530
    Buy

Lecture 11

  • 1. ISA 540
    2. ISA 550 (basics)
    Buy

Lecture 12

  • 1. ISA 550 (continued)
    2. ISA 560
    Buy

Lecture 13

  • 1. ISA 570
    2. ISA 580
    3. ISA 600 (basics)
    Buy

Lecture 14

  • 1. ISA 600 (continued)
    2. ISA 610
    3. ISA 620
    Buy

Lecture 15

  • Exam practice
    1. Audit procedures by type and stage
    2. Audit procedures for PPE, CWIP, Loans, Investments, Cash & Bank, Inventory, Stores & Spares, Trade debtors
    Buy

Lecture 15 B

  • Computer Based Exam Practice W20 Q7Buy

Lecture 15 C [NEW LECTURE]

  • Computer base exam practice - W 22 Q5dBuy

3. Question Type 2: Audit Risk & Response

Lecture 16 [UPDATED]

  • 1. Audit procedures for Trade creditors, Accruals, Provisions, Contingent liabilities, Commitments, Employee retirement benefits, Taxation, Sales, Cost of sales, Salary expense, Interest expense
    2. Audit procedures specifically responsive to risk of overstatement and understatement in all line items
    3. Exam techniques for Risk questions
    Buy

Lecture 17

  • Exam practice of Risk questionsBuy

Lecture 18 [UPDATED]

  • 1. Exam practice of Risk questions
    2. Some interesting audit risk scenarios
    Buy

Lecture 18 B [NEW LECTURE]

  • W 2021 Q2 (NEW LECTURE)Buy

Lecture 18 C [NEW LECTURE]

  • Computer Based Exam Practice W20 Q1Buy

Lecture 18 D [NEW LECTURE]

  • Computer base exam practice - W 22 Q1Buy

4. Question Type 3: Internal controls

Lecture 19

  • 1. Auditor’s responsibility relating to internal controls
    2. Control objectives
    3. Types of controls
    4. General vs Application controls
    5. Controls for Sales & Receivables system
    6. Controls for Purchases & Payables system
    7. Controls for Payroll system
    Buy

Lecture 20

  • 1. Controls for Cash & Bank system
    2. Controls for Inventory system
    3. Controls for Fixed assets system
    4. Exam Techniques for each type of controls Question
    5. Class Examples on Management Letter
    Buy

Lecture 20 B [NEW LECTURE]

  • IT controls, IT audits, Information security controls, Dealing with Cyber attacks etc.Buy

Lecture 20 C [NEW LECTURE]

  • Areas related to fraud riskBuy

Lecture 20 D [NEW LECTURE]

  • Computer base exam practice - W 20 Q3Buy

5. Question Type 4: Audit Reporting

Lecture 21 [UPDATED]

  • 1. ISA 700
    2. ISA 701
    3. How to write a KAM
    4. ISA 705 (basics)
    5. Interesting cases of Opinion modification
    Buy

Lecture 22

  • 1. ISA 705 (continued)
    2. Expressing modification of opinions
    3. ISA 706
    4. ISA 720
    Buy

Lecture 23

  • 1. ISA 710
    2. Going concern related reporting implications
    3. ISA 800
    Buy

Lecture 24

  • 1. ISA 805
    2. ISA 810
    3. Audit report on Consolidated FS
    4. Reporting req. under Companies Act
    5. Answering technique for Audit Report Qs
    Buy

Lecture 24 B [New Lecture]

  • How to relate standards whilst answering Audit reporting questions Buy

Lecture 25 [UPDATED]

  • Past paper Qs on Audit reportBuy

Lecture 25 B [NEW LECTURE]

  • W 2021 Q1 (NEW LECTURE)Buy

Lecture 25 C [NEW LECTURE]

  • W 2021 Q4 (NEW LECTURE)Buy

Lecture 25 D [NEW LECTURE]

  • S 2022 Q2 (NEW LECTURE)Buy

Lecture 25 E [NEW LECTURE]

  • Computer Based Exam Practice W20 Q6Buy

Lecture 25 F [NEW LECTURE]

  • Computer Based Exam Practice S-21 Q2Buy

Lecture 25 G [NEW LECTURE]

  • Computer based exam practice - S 21 Q6Buy

6. Question Type 5: Other Standards

Lecture 26 [UPDATED]

  • 1. ISRE 2400
    2. ISRE 2410
    3. ISAE 3000
    Buy

Lecture 27

  • 1. ISAE 3400
    2. ISAE 3402
    3. ISAE 3420
    Buy

Lecture 28

  • 1. ISRS 4400
    2. ISRS 4410
    3. IAPN 1000
    Buy
  • ISAE 3410Buy

Lecture 28 B [NEW LECTURE]

  • ISRS 4400 UPDATESBuy

Lecture 29

  • 1. Due diligence
    2. Which standards to apply when?
    3. Exam practice of Other Standards
    Buy

Lecture 29 B [NEW LECTURE]

  • W 2021 Q3 (NEW LECTURE)Buy

Lecture 29 C [NEW LECTURE]

  • S 2022 Q5 (NEW LECTURE)Buy

7. Question Type 6: Ethics & Quality

Lecture 30 [UPDATED]

  • ISQM 1, ISQM 2, ISA 220 (Part 1)Buy

Lecture 30 B [NEW LECTURE]

  • ISQM 1, ISQM 2, ISA 220 (Part 2)Buy

Lecture 30 C [NEW LECTURE]

  • Updated examinable definitionsBuy

Lecture 31 [UPDATED]

  • Code of Ethics Part 01Buy
  • Code of Ethics Part 02Buy

Lecture 31 B [NEW LECTURE]

  • Updated examinable definitions Buy

Lecture 32

  • Code of Ethics Part 03Buy

Lecture 33

  • Code of Ethics Part 04A (Section 400 to 540) 1Buy
  • Code of Ethics Part 04A (Section 400 to 540) 2Buy
  • Code of Ethics Part 04A (Section 400 to 540) 3Buy

Lecture 34

  • Code of Ethics Part 04-A (Section 600 to 800) 1Buy
  • Code of Ethics Part 04-A (Section 600 to 800) 2Buy

Lecture 35

  • Code of Ethics Part 04-B-1
    Companies Act
    Buy
  • Code of Ethics Part 04-B-2
    Stock exchange rules and Other laws
    Buy
  • Code of Ethics Part 04-B-3
    Exam Practice
    Buy

Lecture 35 B [NEW LECTURE]

  • W 2021 Q5 (NEW LECTURE)Buy

Lecture 35 C [NEW LECTURE]

  • S 2022 Q4 (NEW LECTURE)Buy

Lecture 35 D

  • Computer base exam practice - W 20 Q5Buy

Lecture 35 E

  • Computer base exam practice - S 21 Q1Buy

Lecture 35 F

  • Computer base exam practice - W 22 Q3Buy

Lecture 35 G

  • Computer base exam practice - S 23 Q4Buy

8. Question Type 7: Other Areas

Lecture 36

  • Joint AuditsBuy

Lecture 37

  • 1. Anti-money laundering
    2. Audit of Non-going concern entities
    Buy

Lecture 38 [UPDATED]

  • Audit Procedures related to complex IFRS
    1. IAS 20
    2. IAS 23
    3. IAS 36
    4. IFRS 5
    5. IAS 40
    Buy

Lecture 39 [UPDATED]

  • Procedures performed related to complex IFRS
    1. Consolidation
    2. Equity accounting
    3. Financial instruments
    Buy

Lecture 40

  • Procedures performed related to complex IFRS
    1. Leases
    2. Revenue
    3. Provision for Decommissioning
    4. Share based payments
    Buy

Lecture 40 B

  • Due diligenceBuy

Lecture 40 C

  • Computer base exam practice - W 20 Q2Buy

9. Accounting impacts of a recession

Lecture 41

  • New lecture on Financial reporting impacts of a recession scenarioBuy

Lecture 41 B

  • New lecture on Auditing impacts of a recession scenarioBuy

10. Audit Procedures

Lecture 42 [UPDATED]

  • Audit Procedures for IAS 8, 16, 38Buy

Lecture 43

  • Audit Procedures for IAS 10, 37, 19, 21Buy

Lecture 44 [UPDATED]

  • Audit Procedures for IFRS 1, 8 ,13 and IAS 12, 33Buy

Lecture 45 [NEW LECTURE]

  • W 2021 Q6 (NEW LECTURE)Buy

Lecture 46 [NEW LECTURE]

  • S 2022 Q3 (NEW LECTURE)Buy

Lecture 47 [NEW LECTURE]

  • S 2022 Q6 (NEW LECTURE)Buy

Lecture 49

  • Computer base exam practice - S 21 Q3Buy

Lecture 50

  • Computer base exam practice - S 21 Q4Buy

11. AARS S-21 Live Solution

Lecture 51

Lecture 52

Lecture 53

12. Current developments at IAASB

Lecture 54

  • Upcoming auditing standard updates and work in process draftsBuy

13. CBE Winter 2023 Solutions

Lecture 55

Lecture 56

Lecture 57

Lecture 58

Lecture 59

Lecture 60

14. MSA1 Practice for AARS students

Lecture 61

Lecture 62

Lecture 63

Lecture 64

Lecture 65

15. AARS Revision Series

Lecture 73

Lecture 74

Lecture 75

Lecture 76

Lecture 77

Lecture 78

Lecture 79

Lecture 80

Lecture 81

16. Computer Based Exam Guidance

Lecture 82

  • Computer Based Exam Guidance for all Part 1Buy
  • Computer Based Exam Guidance for all Part 2Buy

Lecture 83

  • AARS CBE GuidanceBuy

17. Revision + Exam Handling

Lecture 84

  • Revision + Exam HandlingBuy

18. Summer 2022 Live Q&A Session

AARS Sum 2022 - Live Q_A # 1

  • AARS Sum 2022 - Live Q_A # 1Buy

AARS Sum 2022 - Live Q_A # 2

  • AARS Sum 2022 - Live Q_A # 2Buy

AARS Sum 2022 - Live Q_A # 4 (Part 1)

  • AARS Sum 2022 - Live Q_A # 4 (Part 1)Buy

AARS Sum 2022 - Live Q_A # 4 (Part 2)

  • AARS Sum 2022 - Live Q_A # 4 (Part 2)Buy

AARS Sum 2022 - Live Q_A # 5

  • AARS Sum 2022 - Live Q_A # 5Buy

AARS Sum 2022 - Live Q_A # 6

  • AARS Sum 2022 - Live Q_A # 6Buy

19. Winter 2022 Live Q&A Session

AARS - Winter 2022 - Q_A session 1

  • AARS - Winter 2022 - Q_A session 1Buy

AARS - Winter 2022 - Q_A session 2 (Part 1)

  • AARS - Winter 2022 - Q_A session 2 (Part 1)Buy

AARS - Winter 2022 - Q_A session 2 (Part 2)

  • AARS - Winter 2022 - Q_A session 2 (Part 2)Buy

AARS - Winter 2022 - Q_A session 3.mp4

  • AARS - Winter 2022 - Q_A session 3.mp4Buy

AARS - Winter 2022 - Q_A session 4

  • AARS - Winter 2022 - Q_A session 4Buy

20. Summer 2023 Live Q&A Session

Summer 2023 AARS Live Q_A # 1

  • Summer 2023 AARS Live Q_A # 1Buy

Summer 2023 AARS Live Q_A # 2

  • Summer 2023 AARS Live Q_A # 2Buy

Summer 2023 AARS Live Q_A # 3

  • Summer 2023 AARS Live Q_A # 3Buy

Summer 2023 AARS Live Q_A # 4

  • Summer 2023 AARS Live Q_A # 4Buy

Summer 2023 AARS Live Q_A # 5

  • Summer 2023 AARS Live Q_A # 5Buy

Summer 2023 AARS Live Q_A # 6

  • Summer 2023 AARS Live Q_A # 6Buy

Summer 2023 AARS Live Q_A # 7

  • Summer 2023 AARS Live Q_A # 7Buy

21. Winter 2023 Live Q&A Session

Winter 2023 AARS Live Q_A # 1

  • Winter 2023 AARS Live Q_A # 1Buy

Winter 2023 AARS Live Q_A # 2

  • Winter 2023 AARS Live Q_A # 2Buy