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.

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

https://buymeacoffee.com/cpaexamguide/e/559230

More CPA exam prep: https://cpacopilot.net/

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

This is an independently created third-party study resource. CPA Copilot is not affiliated with, endorsed by, or sponsored by CPA Australia. It does not replace the official CPA Australia study guide or learning materials.

#CPAAustralia #AuditAndAssurance #CPAexam

Disclaimer: This podcast, CPA Australia Exam Guide, is not affiliated with, endorsed by, or sponsored by CPA Australia. All content provided is for general educational and informational purposes only and does not constitute professional advice or official study materials for the CPA Australia Program exams. We respect the intellectual property and copyrights of CPA Australia and strive to comply with all applicable laws. Any references to CPA Australia’s syllabus, study guides, or exam structure are based on publicly available information and are used solely to support candidates’ independent study efforts under fair use principles. Listeners are encouraged to consult CPA Australia’s official resources, available at www.cpaaustralia.com.au, for authoritative guidance. The podcast creators assume no liability for any errors, omissions, or reliance on the content provided. By listening, you agree to use this content at your own risk.

Hosted on Acast. See acast.com/privacy for more information.

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:

https://buymeacoffee.com/cpaexamguide/e/559230

More CPA exam prep: https://cpacopilot.net/

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

This is an independently created third-party study resource. CPA Copilot is not affiliated with, endorsed by, or sponsored by CPA Australia. It does not replace the official CPA Australia study guide or learning materials.

#CPAAustralia #AuditAndAssurance #CPAexam

Disclaimer: This podcast, CPA Australia Exam Guide, is not affiliated with, endorsed by, or sponsored by CPA Australia. All content provided is for general educational and informational purposes only and does not constitute professional advice or official study materials for the CPA Australia Program exams. We respect the intellectual property and copyrights of CPA Australia and strive to comply with all applicable laws. Any references to CPA Australia’s syllabus, study guides, or exam structure are based on publicly available information and are used solely to support candidates’ independent study efforts under fair use principles. Listeners are encouraged to consult CPA Australia’s official resources, available at www.cpaaustralia.com.au, for authoritative guidance. The podcast creators assume no liability for any errors, omissions, or reliance on the content provided. By listening, you agree to use this content at your own risk.

Hosted on Acast. See acast.com/privacy for more information.

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:

https://buymeacoffee.com/cpaexamguide/e/559230

More CPA exam prep: https://cpacopilot.net/

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

This is an independently created third-party study resource. CPA Copilot is not affiliated with, endorsed by, or sponsored by CPA Australia. It does not replace the official CPA Australia study guide or learning materials.

#CPAAustralia #AuditAndAssurance #CPAexam

Disclaimer: This podcast, CPA Australia Exam Guide, is not affiliated with, endorsed by, or sponsored by CPA Australia. All content provided is for general educational and informational purposes only and does not constitute professional advice or official study materials for the CPA Australia Program exams. We respect the intellectual property and copyrights of CPA Australia and strive to comply with all applicable laws. Any references to CPA Australia’s syllabus, study guides, or exam structure are based on publicly available information and are used solely to support candidates’ independent study efforts under fair use principles. Listeners are encouraged to consult CPA Australia’s official resources, available at www.cpaaustralia.com.au, for authoritative guidance. The podcast creators assume no liability for any errors, omissions, or reliance on the content provided. By listening, you agree to use this content at your own risk.

Hosted on Acast. See acast.com/privacy for more information.