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ACCG340

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Mind Map on ACCG340, created by money4avissacard on 31/10/2014.
money4avissacard
Mind Map by money4avissacard, updated more than 1 year ago
money4avissacard
Created by money4avissacard about 11 years ago
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Resource summary

ACCG340
  1. PLANNING
    1. Audit evidence
      1. Internal controls
        1. performance review
          1. authorisation
            1. segregation
              1. physical controls
              2. Assertions
                1. Income statement
                  1. occurrence
                    1. classification
                      1. completeness
                        1. accuracy
                          1. cut-off
                          2. Balance sheet
                            1. Existence
                              1. rights & obligations
                                1. val. & allocation
                                  1. completeness
                              2. Materiality
                                1. < 5: not material
                                  1. 5-10: matter of judgement
                                    1. > 10: material
                                    2. Audit procedure
                                      1. TOC
                                        1. Substantive procedure
                                          1. test of detail
                                            1. substantive analytical
                                        2. AUDITING
                                          1. Assurance
                                            1. limited
                                              1. reasonable
                                              2. Requirements
                                                1. Management (ASA 200)
                                                  1. Ethical (ASA 102)
                                                2. CORPORATE GOVERNANCE
                                                  1. audit committees
                                                    1. IAF
                                                      1. assurance services
                                                        1. consulting services
                                                      2. 7 Principles
                                                      3. IT
                                                        1. Internal controls
                                                          1. General
                                                            1. Application
                                                              1. Input
                                                                1. Process
                                                                  1. Output
                                                                2. Substantive testing
                                                                  1. utility programs
                                                                    1. CAAT
                                                                      1. GAS
                                                                        1. SAS
                                                                          1. Special purpose programs
                                                                        2. LEGAL LIABILITY
                                                                          1. Liability
                                                                            1. Third parties
                                                                              1. Esanda Case
                                                                                1. privity letters
                                                                                  1. laws
                                                                                    1. ASIC Act
                                                                                      1. ACL
                                                                                    2. Contributory negligence
                                                                                      1. AWA Case
                                                                                      2. Client
                                                                                        1. Pacific Acceptance Case
                                                                                      3. Tort of negligence
                                                                                        1. duty owed
                                                                                          1. breach of duty
                                                                                            1. loss/damage
                                                                                              1. casual relationship
                                                                                            2. SUBSEQUENT EVENTS
                                                                                              1. Adjusting
                                                                                                1. Non-adjusting
                                                                                                  1. Audit reporting
                                                                                                    1. qualified
                                                                                                      1. adverse opinion
                                                                                                        1. disclaimer of opinion
                                                                                                      2. ETHICS
                                                                                                        1. APES 110: code of ethics
                                                                                                          1. conceptual framework
                                                                                                            1. auditor independence
                                                                                                              1. mind
                                                                                                                1. appearance
                                                                                                                  1. Corporations Act
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