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ISA 320, S15 Q5

0. Orientation & Overview

CFAP & MSA Orientation - Winter 2022Free

Overcome Failure

  • How to overcome failureBuy

Orientation - Summer 2023

  • Orientation - Summer 2023Buy

1. Introduction & Basic concepts

Lecture 0Free

2. Question Type 1: ISA 200-600 series

Lecture 01Free

Lecture 02Free

Lecture 03Free

Lecture 04

  • ISA 230, 240Buy

Lecture 05

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

Lecture 06

  • 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

  • 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

3. Question Type 2: Audit Risk & Response

Lecture 16

  • 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

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

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

5. Question Type 4: Audit Reporting

Lecture 21

  • 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 25

  • Past paper Qs on Audit reportBuy

6. Question Type 5: Other Standards

Lecture 26

  • 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

  • ISRS 4400 UPDATESBuy

Lecture 29

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

7. Question Type 6: Ethics & Quality

Lecture 30

  • 1. ISQC 1
    2. ISA 220
    3. Audit Quality framework
    4. Code of Ethics – Important definitions    Buy

Lecture 31

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

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

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

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

Lecture 39

  • 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

9. COVID Implications

Lecture 41

  • COVID implications on Financial statementsBuy
  • COVID implications on AuditBuy

10. Audit Procedures

Lecture 42

  • Audit Procedures for IAS 8, 16, 38Buy

Lecture 43

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

Lecture 44

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

11. ISQM 1 & 2

Lecture 45

12. Current developments at IAASB

Lecture 46

  • Current developments at IAASB - Standards to be published in next 3 to 5 yearsBuy

13. AARS Solution W20

Lecture 47

  • AARS Solution W20 - Part 1Buy
  • AARS Solution W20 - Part 2Buy
  • AARS Solution W20 - Part 3Buy

14. AARS S-21 Live Solutions

Lecture 48

  • AARS S-21 Live Solution (Part 1)Buy

Lecture 49

  • AARS S-21 Live Solution (Part 2)Buy

Lecture 50

  • AARS S-21 Live Solution (Part 3)Buy

15. Revision + Exam Handling

Lecture 51

  • Revision + Exam HandlingBuy

16. ICAP Winter 2021 Solutions

Lecture 52

  • ICAP Winter 2021 Solution Q1Buy

Lecture 53

  • ICAP Winter 2021 Solution Q2Buy

Lecture 54

  • ICAP Winter 2021 Solution Q3Buy

Lecture 55

  • ICAP Winter 2021 Solution Q4Buy

Lecture 56

  • ICAP Winter 2021 Solution Q5Buy

Lecture 57

  • ICAP Winter 2021 Solution Q6Buy

17. MSA1 Practice for AARS students

Lecture 58

Lecture 59

Lecture 60

Lecture 61

Lecture 62

18. Summer 2022 Solutions

Lecture 63

  • Summer 2022 Q1Buy

Lecture 64

  • Summer 2022 Q2Buy

Lecture 65

  • Summer 2022 Q3Buy

Lecture 66

  • Summer 2022 Q4Buy

Lecture 67

  • Summer 2022 Q5Buy

Lecture 68

  • Summer 2022 Q6Buy

19. Summer 2022 Live Q&A Session

Lecture 69

  • AARS Sum 2022 - Live Q_A # 1Buy

Lecture 70

  • AARS Sum 2022 - Live Q_A # 2Buy

Lecture 71

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

Lecture 72

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

Lecture 73

  • AARS Sum 2022 - Live Q_A # 5Buy

Lecture 74

  • AARS Sum 2022 - Live Q_A # 6Buy

20. Winter 2022 Live Q&A Session

Lecture 75

  • AARS - Winter 2022 - Q_A session 1Buy

Lecture 76

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

Lecture 77

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

Lecture 78

  • AARS - Winter 2022 - Q_A session 3.mp4Buy

Lecture 79

  • AARS - Winter 2022 - Q_A session 4Buy

21. Summer 2023 Live Q&A Session

Lecture 80

  • Summer 2023 AARS Live Q_A # 1Buy

Lecture 81

  • Summer 2023 AARS Live Q_A # 2Buy

Lecture 82

  • Summer 2023 AARS Live Q_A # 3Buy

Lecture 83

  • Summer 2023 AARS Live Q_A # 4Buy

Lecture 84

  • Summer 2023 AARS Live Q_A # 5Buy

Lecture 85

  • Summer 2023 AARS Live Q_A # 6Buy

Lecture 86

  • Summer 2023 AARS Live Q_A # 7Buy

22. Computer Based Exam Guidance

Lecture 87

  • Computer Based Exam Guidance for allBuy

Lecture 88

  • AARS CBE GuidanceBuy