Course 2026 Mar AAA – Khor Seng Cheong Course Content Lessons Status 1 AAA 26May R1.1-R1.4 ISAs;For Phases of Audit;Analysis of Questions;How to write answers; 2 AAA 26May R2.1-R2.5 ISA210-220;ISA230-265;ISA300-315;ISA320-330;ISA402-450; 3 AAA 26Mar L8.1-8.4 Q21 Magpie;Exhibit 2 & 3;Financial Performance;Share Option; 4 AAA 26Mar L9.1-9.4 Q21 Writing Answer 1a;Answer aii;Answer b;Q22 Adder; 5 AAA 26Mar L10.1-10.8 Q28 Margot;Analyse Case Study;Exhibition 2;Business Development;Exhibition 3;Exhibition 4;Exhibition 5;Writing Briefing Note; 6 AAA 26Mar L11.1-11.5 Writing Revenue;Writing R&D;Writing Principal Audit Procedures;Writing Using Auditor Expert;Writing Audit Implications; 7 AAA 26Mar L12.1-L12.4 Q45 Rope-Analyse Questions;Case Study;Q45 Rope-Write Answer (a)&(b); 8 AAA 26Mar L13.1-L13.7 Q46 Kandiskye-Analyse Q(a);Writing Ans(a);Answer Bank Loan;Analyse Q(b);Write Ans(b);Q47 Kelly Co (a);(b); 9 AAA 26Mar L14.1-L14.8 Audit Report;Responsibilities of TCWG;Factors to consider;Audit Opinion;Qualified Except For;Q60 Kilmister (a);(b);Q62 Gillan; 10 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; 11 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; 12 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; 13 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; 14 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; 15 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; 16 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; 17 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; 18 AAA 26Jan Flip Class Lesson 14 Chp12.1-12.5 Audit Related Services;Assurance Provided;Engagement Type;Reviewing Historical FS;Audit Related Services; 19 AAA 26Jan Flip Class Lesson 14 Chp13.1-13.5 Prospective FI;Matters to Consider;Level of Assurance Provided;Examination Procedures;Summary ISAE3400; Chapter 14.1-Forensic Auditing; 20 AAA 26Jan Flip Class Lesson 15 Chp15.1-15.5 Social, Environmental Audit;Impact on Practitioners;Assurance on IR;Audit on IR;Audit of Public Sector; Chapter 16.1-Current Issues;
