Resources and courses included in the Improving Audit File Quality
Improving audit file quality
Ethics and Independance
Professional skepticism
Professional Judgment
Documentation Requirements
Engagement Evaluation Risk
Risk Assessment Procedures
Control Risk Assessment on the Financial statements level (Indirect Controls)
Inherent Risk and fraud risk assessments on the financial statement level
Assertions and direct controls vs indirect controls
Significant risks and presumed fraud risks
Evaluation and testing of implementation of controls
Responding to risk
Different risk zones
Risk vs materiality
Extrapolation of errors in a sample
Testing journal entries
Point audit plan
Revenue
Estimates
Related parties
How does test of controls affect the audit
Session 22: Discussing the IRBA Inspection findings
Additional Resources
Post Assessment: Improving Audit File Quality - No Methodology
Practical implementation of the new ISA 315 and ISA 330
Lesson: Practical implementation of the new ISA 315 and ISA 330
Post Assessment: Practical implementation of the new ISA 31 and ISA 330
IRBA Inspections findings
Lesson IRBA Inspections findings
Post Assessment: IRBA inspections findings
IRBA Quality Management Systems Inspection Insights
Lesson: IRBA Quality Management Systems Inspection Insights
Post Assessment: IRBA Quality Management Systems Inspection Insights
Avoid IRBA/Regulator inspection findings
Lesson: Avoid IRBA/Regulator inspection findings
Post Assessment: Avoid IRBA/Regulator inspection findings
