Learning catalogue

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.

In this course, you will learn some of the fundamental concepts relating to the Accounts Payable Financial Statement Line Item (FSLI) and you will have a chance to learn some practical examples relating to the Purchasing and Payables business process.

In this e-learn, you will learn about the revenue and receivables process by which revenue and receivables get into the client’s accounting records. It covers the main definitions, business process, and sub-processes involved in the revenue and receivables process. It is through this understanding that we can identify risks and perform audit procedures to address those risks relating to revenue and accounts receivable financial statement line items (FSLIs). Please note that this online learning module is an activity integrated into the classroom training that is part of the product and receivables module of the Annual Audit 2 course. If you have not previously taken this e-learn, you will be required to take it during Annual Audit 2. This course should take approximately 1 hour to complete.

The Auditing the Statement of Cash Flow e-learn will introduce cash flow statement objectives and fundamental requirements, discuss the underlying cash flow workings which support the cash flow statement, and highlight some of the challenges and common errors made when auditing cash flow statements (considering both IFRS and PSAS requirements).

This data bite looks at basic concepts in data visualization, including defining what it means, describing different categories of data visualizations and providing recommendations on how to choose and create good visuals.

For learners with very little or no prior knowledge of French.

For learners who have completed Beginner A1 or with very little prior knowledge of French.

For learners who have completed Beginner A2 or have some knowledge of French.

The objective of this course is to provide an overview of the CSAE 3001 requirements and application material related to reasonable assurance engagements. The course materials articulate the OAG’s policies and guidelines which are based on the CSAE 3001 standard. At the end of the course, participants will have acquired: • Knowledge of the general requirements of CSAE 3001 relating to reasonable assurance engagements. • An understanding of the key concepts and principles that form the foundation of audit work.

This e-learn focuses on the OAG’s approach to auditing accounting estimates and the related CAS 540 guidance. Participants will learn how to apply the 10-step approach to auditing estimates.