CPA Australia Advanced Audit and Assurance — Module 3: Performing the Audit of Historical Financial Information.

Listen-along study episode covering evaluating audit procedures, performing tests of controls and substantive procedures, gathering evidence in complex environments, and documenting and evaluating audit evidence.

📘 AAA Index — 488 key terms with study-guide page refs:

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What this episode covers

• Key principles: gathering reliable audit evidence in the fieldwork

• Tests of controls, including audit sampling

• Substantive analytical procedures, tests of details and monetary unit sampling

• Evidence gathering in e-commerce environments using computer-aided techniques

• Related parties, bank confirmations, group audits and using the work of experts

• Audit documentation, and evaluation of audit evidence

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