Course 2026 Jan AAA – Khor Seng Cheong

Course Content

Lessons Status

1

AAA 26Jan L1.1-L1.6 Introduction;Code of Ethics;Fraud & PL;ISA;Lark Q1a;Writing Answers;

2

AAA 26Jan L2.1-L2.4 Q1b Coot Limited;Q2a Plant;Q2b;Q2b Ethical Issues;

3

AAA 26Jan L3.1-L3.5 Revision of ISA;Q3 Menot Analysis of Questions;Q3a Exhibit 1;Q3b Exhibit 2;Q3c Exhibit 3;

4

AAA 26Jan L4.1-L4.3 Q3c Writing Principal Audit Procedures;Q4 Peaches;Q5 Cobra;

5

AAA 26Jan L5.1-5.6 Q9 Revision on ISQM1;Foresynthia;Exhibit 1;Analysis of Case;Writing Answer;Analyse Student Answer;

6

AAA 26Jan L6.1-6.5 Q10 Grape Analysis of Q;Writing Answer;Exhibit 3 Analysis;Q11 Clean;Exhibit 2;

7

AAA 26Jan Flip Class Lesson 1 Chp1.1-1.7 Intro to AAA;Money Laundering;ACCA Guidance on ML;Client Identification;ISA250 Consideration of Laws;Auditor Responsibilities on NC;Audit Procedures;

8

AAA 26Jan Flip Class Lesson 2 Chp2.1-2.3 Professional Code of Ethics;Conceptual Framework;Current Issues;

9

AAA 26Jan Flip Class Lesson 3 Chp3.1-3.5 Fraud & Prof Liability;Auditor’s Liabilities;Procedures when misstatements are discovered;Limiting Auditors’ Liability;Expectation Gap;

10

AAA 26Jan Flip Class Lesson 4 Chp4.1-4.7 Chp5.1-5.3 ISQM1;Governance & Leadership;ISQM2 Engagement Quality Reviews;Resouces;Inform & Communication;Monitoring & Remediation;Acty 4 VBMC;Obtaining & Accepting Appoint;Fees;Acceptance & Continuous;

11

AAA 26Jan Flip Class Lesson 5 Chp6.1-6.6 Planning Audit;ISA300;ISA315;Risk of Material Misstatement;Audit Approach;System of Int Control;

12

AAA 26Jan Flip Class Lesson 6 Chp6.7-6.15 Risk of MM (ISA315);Spectrum of IR;Climate Related Risks;The auditor’s approach;Entity & Its Environment;Scepticism Scalability;Additional Information;Risk Responses (ISA330);Business Risk Approach;

13

AAA 26Jan Flip Class Lesson 7 Chp6.16-6.20 Practice Acty3 Biz Risk vs Audit Risk;Practice Acty4 Melon;ISA320 Materiality;ISA520 Analytical Procedures;Audit of LCE;

14

AAA 26Jan Flip Class Lesson 8 Chp7.1-7.5 Evidence ISA500;Procedures Obtain Evidence;How to write Principal Audit Procedures;ISA540 Audit Sampling;ISA510 Initial Audit Engagement;

15

AAA 26Jan Flip Class Lesson 9 Chp7.6-7.10 ISA230 Audit Documentation;ISA620 Using Expert;ISA610 Using Internal Auditor;ISA550 Related Party;ISA402 Service Organization;

16

AAA 26Jan Flip Class Lesson 10 Chp8.1-8.8 Evaluation of Accounting Matters;Deferred Tax;Payroll & Other Expenses;Financial Instrument;Revenue;Audit of Leases;Audit of Retirement Benefits;ISA540 Accounting Estimates;

17

AAA 26Jan Flip Class Lesson 11 Chp9.1-9.8 Gp Audit;Risk & Perfor Materiality;ISA600 Gp Audit;Gp Audit Strategy;Understanding Gp & RMM;Responding to Assessed Risks;Communication with Gp Mgt;Documentation;

18

AAA 26Jan Flip Class Lesson 11 Chp9.9-9.14 Issues of Components;Correct Classification;Consolidation Audit Procedures;Implication of Audit Report;Joint Audit;Transactional Audit;

19

AAA 26Jan Flip Class Lesson 12 Chp10.1-10.8 Completion;ISA520 Analytical Procedures;ISA580 Written Representation;ISA560 Subsequent Event;ISA570 Going Concern;Audit Report Implication;ISA710 Comparative Info;ISA720 Resp Other Info;

20

AAA 26Jan Flip Class Lesson 13 Chp11.1-11.6 Reporting;Standard Unmodified Report;Communication TCWG;ISA701 KAM;Modification to Audit Report;ISA706 EOM;Modification of Audit Report;ISA705 Modification of Audit Opinion;Summary of Reporting;