304. AUDITING - 100
Course Objective
The course is designed to achieve the following objectives. These are to
a. explain the nature, purpose and scope of an Assurance Engagements
b. explain the nature, purpose and scope of an audit and review of financial statements
c. consider compliance with national laws and regulations in an audit and review
d. appraise theoretical and regulatory national auditing frameworks and international auditing guidelines
e. perform auditing procedures in EDP environment
f. explain the professional ethics of a Professional Accountant
g. outline the position of an auditor
1.00 INTRODUCTION TO AUDITING
1.01. Meaning, Nature and Scope of Audit
1.02. Objectives and Types of Audit
2.00 FRAMEWORK
2.01 International Framework for Assurance Engagements
2.02 ISAE 3000 Assurance Engagements Other Than Audit or Reviews of Historical Financial Information
2.03 ISAE 3400 The Examination of Prospective Financial Information
3.00 AUDITS AND REVIEWS OF HISTORICAL FINANCIAL INFORMATION.
3.01 ISA 200-299 General Principles and Responsibilities
ISA 200 Objective and General Principles Governing an Audit of Financial Statements
ISA 210 Terms of Audit Engagements
ISA 220 Quality Control for Audits of Historical Financial Information
ISA 230 Audit Documentation
ISA 240 The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements
ISA 250 Consideration 'of Laws and Regulations in an Audit of Financial Statements
ISA 260 Communication of Audit Matters with Those Charged with Governance
3.02 ISA 300-499 Risk Assessment and Response to Assessed RisksISA 300 Planning an Audit of Financial Statements
ISA315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
ISA320 Audit Materiality
ISA330 The Auditor's Procedures in Response to Assessed Risks
ISA402 Audit Considerations Relating to Entities Using Service Organizations
3.03 ISA500-599 Audit Evidence
ISA500 Audit Evidence
ISA 510 Audit Evidence - Additional Considerations for Specific Items
ISA 505 External Confirmations
ISA 510 Initial Engagements - Opening Balances
ISA 520 Analytical Procedures
ISA 530 Audit Sampling and Other Means of Testing
ISA 540 Audit of Accounting Estimates
ISA 545 Auditing Fair Value Measurements and Disclosures
ISA 550 Related Parties
ISA 560 Subsequent Events
ISA 570 Going Concern
ISA 580 Management Representations
3.04 ISA600-699 Using Work of Others
ISA600 Special Considerations -Audits of Group Financial Statements
ISA610 Considering the Work of Internal Auditing
ISA620 Using the Work of an Expert
3.05 ISA700-799 Audit Conclusions and Reporting
ISA700 The Independent Auditor's Report on a Complete Set of General Purpose Financial Statements
ISA701 Modifications to the Independent Auditor's Report ISA710 Comparatives
ISA720 Other Information in Documents Containing Audited Financial Statements
3.06 ISA800-899 Specialized Areas
ISA 800 The Independent Auditor's Report on Special Purpose Audit Engagements.
3.07 Audits in EDP Environment.
7.01 Audits in CIS Environment
4.00 PROFESSIONAL ETHICS
4.01 Introduction and Fundamental Principles
4.02 Code of Professional Ethics Profession Accountants in Public Practice
4.03 Code of Professional Ethics Professional Accountant in Business
5.00 AUDITORS POSITION
5.01. Qualification and Disqualification of Auditor
5.02. Appointment and Removal of auditors
5.03. Rights and Powers of Auditors
5.04. Responsibilities and duties of Auditor
5.05. Remuneration of auditor
6.00 PUBLIC SECTOR AUDIT
6.01. Constitutional Provisions
6.02. IFAC Guild lines for public sector Audit
Recommended Text books
1. ISA Issued by IAASB, IFAC
2. Code of Professional Ethics Issued by IAASB, IFAC
3. Code of Ethics issued by ICAB
4. Companies Act, 1994
5. Part VI, Chapter-ii, Constitution of the Government of Peoples Republic of Bangladesh
6. Public Sector Accounting and Auditing- A comparison to international Standard by World Bank, May 2007.
7. Auditing - Khawaja Amjad Sayeed - 2008 edition 8. Modern Auditing - Gill.
8. Modern Auditing - Gill.
9. Contemporary Auditing - Kamal Gupta - 4th edition
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