CPA Australia Advanced Audit and Assurance — Module 4: Conclusions and Reporting Responsibilities for an Audit of Historical Financial Information.

Listen-along study episode covering completing the fieldwork, the final review, preparing the auditor's report and opinion, and communication and reporting responsibilities.

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

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What this episode covers

• Completing the fieldwork: accounting estimates, related parties, litigation and claims

• Going concern assessment, management representation letters and subsequent events

• Final analytical procedures and the final review, including material versus pervasive

• Preparing the audit report: unmodified opinions, key audit matters and modified opinions

• Going concern reporting, emphasis of matter and other matter paragraphs

• Communicating with those charged with governance, management letters and suspected fraud

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