Learning catalogue

The overall objective of this course is to update senior auditors on emerging developments in the standards and changes in our methodology.

The overall objective of this course is to update senior auditors on emerging developments in the standards and changes in our methodology.

The Annual Audit 2 course builds on knowledge and experiences to date and further develops technical knowledge and related skills. The focus will be on the “Respond to Risk and Gather Evidence” phase of the audit. These e-learns, if not already taken, will be completed within the course: 1. Information Technology General Controls 2. Audit Purchasing & Payables 3. Auditing Revenue and Accounts Receivables

In this e-learn, you will learn what audit documentation is and how it is used, the requirements of CAS 230—Audit Documentation, what constitutes “sufficient and appropriate” documentation, and how the Audit Planning Template and audit working paper software facilitates our audit documentation. If you have not previously taken this e-learn, you will be required to take it during Annual Audit 1.

This course will address archiving and retaining audit documentation. If you have not previously taken this e-learn, you will be required to take it during Annual Audit 3.

This course will address significant matters in audit documentation. If you have not previously taken this e-learn, you will be required to take it during Annual Audit 3.

This data bite introduces and outlines the most relevant audit standards and audit methodology applicable to data analytics.

This e-learn explores how to audit cash and cash equivalents effectively and efficiently, including the underlying business process, accounting transactions, and related risk of material misstatement. If you have not previously taken this e-learn, you will be required to take it during Annual Audit 1.

To audit payroll effectively and efficiently, you need to understand the underlying business process, the accounting entries required, and related risks. In this e-learn, you will learn about the payroll business process, which will assist you in this understanding and help you to audit payroll. If not previously taken, this e-learn will be required during Annual Audit 1.

This course defines property, plant, and equipment (PP&E), provides an overview of the PP&E cycle, illustrates how PP&E may be presented in the financial statements, and outlines the auditor’s responsibilities. If you have not previously taken this e-learn, you will be required to take it during Annual Audit 1.

Accounts Payable are a Financial Statement Line Item that exists in all audit entities. To audit Accounts Payable effectively and efficiently, you need to understand the underlying business process, the accounting and related risks. If not previously taken, this e-learn will be required during Annual Audit 2.