Course 2026 Sep AAA – Khor Seng Cheong

Course Content

Lessons Status

1

AAA 26Jul 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;

2

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

3

AAA 26Jul 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;

4

AAA 26Jul 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;

5

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

6

AAA 26Jul 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;

7

AAA 26Jul 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;

8

AAA 26Jul Flip Class Lesson 14 Chp12.1-12.5 Audit Related Services;Assurance Provided;Engagement Type;Reviewing Historical FS;Audit Related Services;

9

AAA 26Jul 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;

10

AAA 26Jul 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;