Course 2026 Jul AA – Khor Seng Cheong

Course Content

Lessons Status

1

AA 26Jul L1.1-L1.6 Introduction;Chap 1.1 Concept of Audit;Forming an Opinion;Materiality & RA;Assurance Engagement;Approach to AE;Level of Assurance;

2

AA 26Jul L2.1-L2.5 Chap 2.1 Auditor Rights and Duties;Appointment;IFAC;IAASB;Regulation by Profession;

3

AA 26Jul L3.1-L3.6 Chap 3.1 Corporate Governance;UK CG Code;Division of Responsibility;Compostion of Directors;Audit Risk & IC;Audit Committee;

4

AA 26Jul L4.1-L4.6 Chap 4.1 Internal Audit & CG;Nature & Purpose of IA;Limitations if IA;Outsourcing IA;EA & IA;ISA610 Using IA;

5

AA 26Jul L5.1-L5.8 Chap 5.1 Code of Ethics;Non Compliance;Ethical Threats;Threats Arising from Fin;Fees;Threats Arising from Employment;Provision of Non Assurance Services;Internal Audit Services;

6

AA 26Jul L5.9-L5.14 Chap 5 Breach of ACCA Code;Obtain Audit Engagement;Acceptance;Agreeing Terms of Engagement;ISQM 1;ISA220;

7

AA 26Jul L6.1-L6.8 Risk Assessment;Overall Objective;Audit Risk;ISA320 Materiality;ISA315 Identifying & Assessing RMM;ISA520 Analytical Procedures;Significant Risks;Laws & Regulations;

8

AA 26Jul L7.1-L7.4 Chap 7.1 Audit Planning;Overall Audit Strategy;Interim & Final Audit;Audit Documentation;

9

AA 26Jul L8.1-L8.5 Chap 8.1 Audit Evidence;FS Assertions;Audit Procedures;TOC & SP;Directional Testing;

10

AA 26Jul L9.1-L9.2 Chap 9 Internal Control;IC for Small Entity;Use of Int Control;ICQ;Test of Control;General IT Control;Info Processing Control;

11

AA 26Jul L10.1-L10.10 Chap 10 Audit Evidence(Recap);Test of Control;System-Sales;System-Purchases;System-Payroll;System-Inventory;System-Cash & Bank;System-Non Current Assets;ISA265 Communication of Deficiency;ISA260 Communication with TCWG;

12

AA 26Jul L11.1-L11.3 Audit Sampling;Audit Auto Tools;Audit Data Analytics;

13

AA 26Jul L12.1-L12.6 Non Current Assets;Management Expert;Intangible Assets;AP for NCA;AP for Intangible Assets;

14

AA 26Jul L13.1-L13.5 Inventory;Attendance at Inv Count;Cut Off Testing;Inventory Valuation;Auditor Expert & IA;

15

AA 26Jul L14.1-L14.5 Receivables;External Confirmation;Cut Off Testing;Revenue;Prepayment;

16

AA 26Jul L15.1-L15.3 Bank Balance;Audit Procedures for Bank;Cash Balance;

17

AA 26Jul L16.1-L16.3 Chap16 Payables & Accruals;Payroll;Service Organisation;

18

AA 26Jul L17.1-L17.4 Chap 17 NC Liabilities;Provision &CL;Capital;Reserves;

19

AA 26Jul L18.1-L18.3 Chap 18 Objective of NFP Org;Planning the Audit;Audit Evidence;

20

AA 26Jul L19.1-L19.6 Chap 19 ISA560 Subsequent Events;ISA570 GC-Risk Assessment;ISA570 GC-Evaluating Mgt;ISA570 GC-Event Identified;Written Representation;Overall Review;