CPA Australia Advanced Audit and Assurance — Module 5: Other Assurance Engagements.

Listen-along study episode covering audits of specialised areas, review engagements, assurance on non-financial and future-oriented information, controls and compliance, public sector performance audits, and non-assurance services.

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What this episode covers

• Audits of specialised areas, including special purpose frameworks under ISA 800

• Review engagements: limited assurance and the ISRE and ASRE 2410, 2400 and 2405 standards

• ISAE 3000 and assurance on greenhouse gas, sustainability, water and future-oriented information

• Assurance on controls, continuous auditing, compliance and corporate governance

• Public sector performance audits: economy, efficiency and effectiveness

• Non-assurance services: agreed-upon procedures, compilations and comfort letters

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