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.

CPA Australia Advanced Audit and Assurance — Module 1: The Auditing and Assurance Framework.

Listen-along study episode covering applying the International Framework for Assurance Engagements, ethical requirements and quality management, the elements and types of assurance engagements, and how the standards apply.

📘 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

• Assurance environment: international standard setting and Australian regulators like ASIC, FRC and CADB

• Ethical principles and quality management: the IESBA Code, APES 110, ISQM 1 and ISQM 2

• Attestation versus direct engagements, and reasonable versus limited assurance

• The five elements of an assurance engagement

• Types of assurance engagements, and when ISAs, ISREs, ISAEs and ISRSs apply

• Changing environment: climate-risk disclosure, AI, big data and new business models

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 2: Planning the Audit of Historical Financial Information.

Listen-along study episode covering the auditor's objectives and responsibilities, engagement terms and planning, risk assessment through understanding the entity and its controls, and responding to assessed risks.

📘 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

• Objectives of an audit: audit risk, professional scepticism, and fraud versus error

• Terms of engagement: preconditions and the engagement letter

• Audit planning: overall strategy, financial statement assertions and materiality

• Understanding the entity and its environment, and its internal controls

• Specific risks: fraud red flags, going concern, climate risk and NOCLAR

• Analytical procedures, and responding to assessed risks

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 Global Strategy & Leadership — Module 7: Strategy and Leadership for Emerging Business Models.

Listen-along study episode covering the concepts and frameworks for strategy in emerging business models, the strategies that suit their challenges, and how management and leadership drive that strategy.

📘 GSL Index — 402 key terms with study-guide page refs:

https://buymeacoffee.com/cpaexamguide/e/559231

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

What this episode covers

• Change drivers, business ecosystems and hypercompetition in a fast-moving business environment

• Business model innovation, the business model canvas and disruptive innovation

• Classical, evolutionary, processual and systemic strategy, plus discovery-driven planning and design thinking

• Strategic responses to disruption, partnerships and alliances, and strategy for hypercompetition

• Shaping the organisation: dynamic capabilities, agile organisations and entrepreneurial orientation

• Leading business model innovation, from start-ups to established businesses, and leadership development

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 #GlobalStrategyAndLeadership #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 Global Strategy & Leadership — Module 6: Strategy Implementation.

Listen-along study episode covering the key frameworks for implementing strategy, the factors behind successful implementation and change, how to evaluate implementation as circumstances change, and how management and leadership drive it.

📘 GSL Index — 402 key terms with study-guide page refs:

https://buymeacoffee.com/cpaexamguide/e/559231

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

What this episode covers

• Designing implementation plans: responsibilities, budgets and resources in a dynamic plan

• The McKinsey 7-S framework: systems, structure, strategy, style, staff, skills and shared values

• Change management: key components, a structured approach and Kotter's eight-step process

• Resistance to change and the politics of implementation, and how leaders respond

• Projects and programs: project governance, risk, virtual teams and agile approaches

• Monitoring performance: KPIs, balanced scorecard, dashboards, reward systems and environmental monitoring

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 #GlobalStrategyAndLeadership #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 Global Strategy & Leadership — Module 5: Strategy Development.

Listen-along study episode covering the key concepts and frameworks for developing strategy, how to evaluate strategic options and their risks, and how to turn the chosen options into strategic themes and a finalised strategy.

📘 GSL Index — 402 key terms with study-guide page refs:

https://buymeacoffee.com/cpaexamguide/e/559231

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

What this episode covers

• Aligning vision, mission, values, goals and strategy, and the leadership and management roles

• Strategic drivers and considerations: operations, organisation and people, products, services and markets

• How strategic drivers and levers interact when implementing an option

• Evaluating options and strategic fit: value/effort, weighted criteria, business analytics

• Risk assessment: risk framework, rating, treatment, cost–benefit analysis, timing risks

• Integrating options into strategic themes, setting KPMs and the pre-implementation review

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 #GlobalStrategyAndLeadership #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.