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The Auditing and Attestation
module, which contains questions and answers regarding engagement
planning and other important topics, is just one of the four proven
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The flashcards related to engagement planning will cover these
topics:
- Planning Considerations
- Planning procedures, factors impacting planning, procedures
and communication with predecessor auditor, elements of engagement
letter, engagement letters for agreed upon procedures, staffing
and supervision responsibilities, understanding the client's business
and industry, evaluating competency of internal auditors, material
misstatement, management misrepresentations, audit risk (inherent,
control and detection), working papers.
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- EDP Auditing
- Financials influenced by EDP system, information technology,
computer processing, two approaches to auditing EDP, EDP controls,
systems development and documentation controls, data and procedure
controls, segregation of EDP duties, non-EDP functions, three
categories of application controls, hash totals, audit software/microcomputer
applications.
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- Analytical Procedures
- Reasons for analytical procedures, objective of analytical procedures
during planning, objective of analytical procedures performed
as substantive test, analytical procedures for overall review,
required analytical procedures, account balance expectations.
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- Errors, Fraud and Illegal Acts
- Two categories of material fraud, factors indicating risk of
fraud, factors indicating risk of asset misappropriation, fraudulent
financial reporting, examples of asset misappropriation, illegal
acts by clients, audit procedures to identify and respond to illegal
acts, disclosing illegal acts, events indicating risk of illegal
acts, impact of illegal acts on audit report, impact of fraud
on audit report, errors vs. fraud, auditor's response to fraud,
audit risk pertaining to errors and fraud.
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- Related Parties
- Examples of related parties, identification and disclosure of
related parties, business conditions, types of transactions, audit
procedures.
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