Master of Auditing
Preparing Financial Statement
US GAAP
- US GAAP Environment
- Conceptual Framework
- Accounting Information System
- Accounting Standards
IAS
- IAS Environment
- IAS Framework
- IAS/IFRS (Not Details)
External Auditing
Chapter I - Audit Concept
- Overview of Audit
- CPA firms
- The Audit's Ethical Environment
- The Auditor's Legal Environment
Chapter II - Audit Planning
- Error and Fraud
- Materiality
- Audit Risks
- Audit Objectives
- Audit Evidences
- Going Concerns
- Audit Planning
Chapter III - Internal Control
- Internal Control Concept
- Obtaining an Understanding of Internal Control
- Internal Control Tests
Chapter IV - Substantive tests-Balance Sheet Items
- Substantive tests: Cash
- Substantive tests: Receivable
- Substantive tests: Inventory
- Substantive tests: PP&E, Intangible Assets
- Substantive tests: Other Current assets
- Substantive tests: Liabilities
- Substantive tests: Equities
Chapter V - Substantive tests-Income Statement Items
- Substantive tests: Revenues
- Substantive tests: Expenses
Chapter VI - Substantive tests-Extra Items
- Substantive tests: Contingencies
- Substantive tests: Subsequent Events
Chapter VII - Sampling Techniques
- Sampling Method
- Sampling Method: Non Statistical
- Sampling Method: Statistical
- Sampling for Substantive Test
Chapter VIII- Audit Report
- Standards Audit Reports
- Modified Audit Reports
- Other Types of Reports
Chapter IX - U.S. Auditing Standards [AU]
Internal Auditing
Chapter I- Internal Auditing
Chapter II- Operational Auditing
Chapter III- Compliance Auditing
Chapter IV- The Statement of Internal Auditing Standards [SIAS]
International Standards on Auditing (ISA)
Government Audit & Their Standards
General Tax Audit & Taxation Laws
- VAT
- Withholding Tax
- Salary
- Fringe Benefit
- General Services and Similar
- Rental
- Dividend
- Prepaid Profit Tax
- Profit Tax
Audit Practices
Management
Economics
Finance