3
3 Es 3312
A
Access controls 1224
Accountability 105
Accountancy work 2704
Accounting estimates 1701
Accounting system 809, 3502, 3901 Accrued expenses 2601, 3722 Acting as a client director 421 Actual or threatened litigation 420 Adverse opinion 3008, 3012
Advocacy threat 405
Agency 105
Allowances 1702
Analytical procedures 910, 1512, 1601, 2708, 3203, 3702, 3706
Analytical review 1111
Anomalous error 1904
Application controls 1210, 1224 Appointment of auditors 216 Appropriate audit eveidence 1504 Assertion based engagements 113
Assertions 1504
Association with senior personnel 418 Assurance engagements under ISAE 3000
116
Assurance services 112
Attribute sampling 1912
Audit appointment 501, 502
Audit committees 311
Audit completion 610, 2902 Audit evidence 1113, 1218, 1405, 1501, 1702, 1802, 1902, 2002, 3104, 3701 Audit evidence procedures 1512, 1515
Audit exemption 211
Audit planning 701, 708
Audit process 110
Audit program 2205, 3701
Audit risk 916, 2707
Audit sampling 1901, 1904
Audit software 2107
Audit strategy 705
Audit team discussions 903, 1106 Auditor responsibility 107, 1105, 1119, 1802, 3103 Auditor’s other reporting responsibilities
3006
Auditor’s report on controls 309 Auditor’s report on financial statements
106, 1407, 1805, 3001, 3107
Authorisation 810, 1304
Authority 207
Automated controls 1217
Automating the audit process 607
B
Bank & cash 2501, 2708, 3603, 3607, 3608, 3720, 3904 Bank confirmation letter 2508 Bank reconciliation audit 2505 Bank reports for audit purposes 2508
Best value 3314
British Bankers Association 2508 Business risk 802, 1204, 1213, 1404 Business risk assessment 808, 1107, 1212 Business risk management 803, 3310
C
CAATs 2103
Cash flow forecasts 3105
Checklists 606
CIS 1202
Close business relationships 420 Code of Ethics for Professional
Accountants 116
Combined Code 308, 313
Commissions 427
Communication with audit committee 315 Communication with management 711, 1114, 1120, 2801 Comparative financial statements 2906
Comparatives 2906
Completion checklists 2902
Compliance testing 1304
Computer information systems (CIS) 1201 Computer-assisted audit techniques 603, 2103
Conceptual framework 403
Conceptual framework - safeguards 406 Conceptual framework - threats 404
Confidentiality 403, 424
Confidentiality of working papers 614
Confirmation 1512, 2409
Conflicts of interest 427
Contingency fees 514
Contingent liabilities 2606
Continuous stocktaking 2308 Control account reconciliation 2406, 2604
Control activities 810
Control design 913
Control effectiveness 1302
Control environment 807
Control implementation 914 Control inherent limitations 812 Control objectives 810, 1317, 3507
Control procedures 1317
Control risk 3501
Control weaknesses 915, 1311, 1317
Corporate governance 302
Corporate governance control
requirements 813
Corresponding figures 2906
Critical points 1005
Current audit file 608
Cut-off 1224, 1515, 2304, 2309, 2605, 3711, 3716
D
Data availability 1203
Database systems 1225
Detection risk 920
Development of audit & assurance 102
Direct changeover 1207
Direct reporting engagements 113 Direction of audit staff 603, 709
Directional testing 1507
Disagreement qualification 3008 Disclaimer of opinion 3008, 3011 Disclosure checklists 2903
Disposals 2206
Documentation 601, 923, 2004 Documentation techniques 606, 3501
E
E-com 1211
E-com legal issues 1215
E-com security risks 1214, 1216 E-com transaction integrity 1216 Eligibility to become an auditor 212
Emphasis of matter 3007
Employment with assurance client 419 Engagement letter 510, 2704
Engagement risk 924
Enquiry 1512
Error projection 1909
Errors 1224, 1306
Ethical conflict resolution 408
Ethics and conduct 402
Ethics in other professional roles 430 Evaluation materiality 1010 Events after the Reporting Period 2909 Examinable documents xi, xii, xiii Except for qualification 3008
Experts 1211, 1802
F
Familiarity threat 405
Family relationships 412
Fees 409, 513
File controls 1210
File conversion 1209
Final audit 708
Financial interests 411
Financial processes audit 3315
Flowcharts 3502, 3503
Forum of firms 205
Fraud 1102, 1224
Fraud audit procedures 1112
Fraud risk factors 1107
Fraudulent financial reporting 1103, 1108 Fundamental Principles 402
G
General controls 1208
Gifts 410
Going concern 1220, 2310, 3101 Going concern auditor's report
modifications 3107
Going concern indicators 3103
H
Hospitality 410
Human Resources audit 3318
Hybrid tests 1310
I
IAPS 1013 Electronic Commerce 1211 IAS 1 Presentation of Financial Statements
3013, 3102 IAS 10 Events after the Reporting Period
2909 IAS 16 Property, Plant and Equipment
2205
IAS 37 Provisions, Contingent Liabilities and Contingent Assets 2605 IAS 38 Intangible Assets 2203
ICEs 3508
ICQs 3504
Improper disclosure 425
Improper use of information 426
Independence 409, 430
Information processing 811, 1304
Information system 809
Inherent risk 917
Inquiry 1512
Inspection 1512
Intangible assets 2202
Integrity 402, 409, 430
Interim audit 707, 1305
Internal audit 314, 3301
Internal audit benefits 3308 Internal audit disadvantages 3309 Internal audit function 3305 Internal audit reports 3319 Internal control 806, 912, 1203, 1215, 1404, 3601 Internal control evaluation questionnaires
606, 914 Internal control evaluations 3508 Internal control questionnaires 606, 914, 3504 International Accounting Standards Board
203 International Auditing and Assurance
Standards Board 206
International Federation of Accountants 202 International Standards on Auditing 107, 206
Internet 1211, 1212
Intimidation threat 406
Inventory 2301, 3709, 3905 Inventory cost formulas 2306
Inventory system 2303
Investments 2206
Invitation to tender 506
ISA 210 Terms of Audit Engagements 510 ISA 230 Audit documentation 602 ISA 240 The Auditor's Responsibility to
Consider Fraud in an audit of financial
statements 1102
ISA 250 Consideration of Laws and Regulations in an audit of financial
statements 1117
ISA 260 Communications of Audit Matters with those Charged with Governance
2803 ISA 300 Planning an audit of financial
statements 702
ISA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its
Environment 802, 902
ISA 320 Audit Materiality 1002 ISA 402 Audit Considerations Relating to
Entities Using Service Organisations 1402 ISA 500 AuditEvidence 1502 ISA 501 Audit evidence – specific items
2307, 2607, 3713 ISA 505 External Confirmation 2409 ISA 510 Initial Engagements – Opening
Balances 2904
ISA 520 Analytical Procedures 910 ISA 530 Audit Sampling and Other
Selective Testing Procedures 1904 ISA 540 Audit of Accounting Estimates
1702 ISA 560 Subsequent Events 2909 ISA 570 GoingConcern 3102 ISA 580 Management Representation 2002 ISA 610 Considering the Work of Internal
Audit 3402
ISA 620 Using the Work of an Expert 1801 ISA 700 The Independent Auditor’s
Report on a Complete Set of General Purpose Financial Statements 3002 ISA 701 Modifications to the Independent
Auditor’s Report 3007
ISA 710 Comparative Financial Statements 2906 ISA 720 Other Information in Documents
Containing Audited Financial
Statements 2907
ISRE 2400 Engagements to Review
Financial Statements 3202
IT audit 3314
J
Judgemental sampling 1912
L
Laws and regulations 1117
Limitation on scope qualification 3008, 3010
Limited assurance 114
Litigation and claims 2607
Loans 2501, 3717
Loans and guarantees 413
Logical access controls 1209
Lowballing 514
M
Management letter 1311
Management representation letter 2005 Management representations 1114, 2001, 2706 Management responsibility 107, 510, 1104, 1118, 2002, 3102
Marketing audit 3317
Materiality 109, 1001, 2708 Matters for partner attention 2902
Microcomputers 1220
Misappropriation of assets 1104, 1110
Misconduct 402
Misstatements 1009, 2908
Modified reports 1806, 3007, 3015
Monitoring controls 811
N
Narrative notes 3502
Net realisable value 2306, 3712
New audits 906
Non-compliance with laws and
regulations 1119
Non-sampling risk 1904
Non-statistical sampling 1912 Not for profit organisations 2701, 2706
O
Objective of an audit 106
Objectivity 402, 409, 430
Observation 1512
OECD principles of Corporate
Governance 305, 312
On-line systems 1222
Opening balances 2904
Operational audit 3316
Opinion shopping 424
Other information 2907
Outsourcing internal audit 3308 Outsourcing processes 1219
Overall audit plan 610
Overdue fees 413, 504
Overstatement testing 1508 Ownership of working papers 615
P
Parallel running 1207
Payables confirmation 3719
Payroll 1514, 3608
Performance reviews 811, 1304
Permanent audit file 608
Perpetual inventory system 2308 Personal relationships 412 Physical controls 811, 1304 Physical inventory count 2307, 3713
Pilot operation 1208
Planning 701, 1202, 1403
Planning activities 703
Planning analytical procedures 1603
Planning cycle 702
Planning documentation 710
Planning materiality 1006
Preliminary engagement activities 704
Process alignment 1217
Procurement audit 3316
Professional behaviour 403
Professional codes 401
Professional competence 403 Professional enquiry 503, 1117 Professional judgement 109, 1004 Professional scepticism 109, 1106
Proof in total 1609
Property, plant and equipment 2205, 3707 Provision of other services 413 Provisions 1702, 2602, 2605 Public Interest Oversight Board 205 Purchases 1318, 3507, 3606, 3704, 3903
Q
Qualified opinion 3008, 3011 Qualitative materiality 1006 Quantitative materiality 1004
R
Re-appointment of auditor 515 Reasonable assurance 108, 114
Recalculation 1512
Receivables 1514
Receivables confirmation/circularisation 2409, 3719 Recognised Supervisory Bodies 213 Recording significant matters 612
Recurring audit 511
Relevant audit evidence 1504 Reliability of audit evidence 1506 Reliance on internal audit 3401, 3722 Reliance on prior year controls 1307
Removal of auditors 216
Reperformance 1512
Reporting on Compliance with IFRS 3012 Research and development 2203
Research costs 2203
Reservation of title 2310, 3726
Retail method 2305
Retention of working papers 615
Revaluation 2205
Review 1805
Review analytical procedures 1610
Review assignments 3201
Review assignments under ISRE 2400 116
Review engagements 3202
Review of working papers 604, 709
Review program 3801
Review reports 3204
Rights and duties of auditors 215
S
Safe custody of working papers 614
Salaries 3705
Sales 1317, 1318, 1509, 1605, 3505, 3602, 3702, 3712, 3902
Sample design 1905
Sample selection 1908
Sample size 1906
Sampling plan 1905
Sampling risk 1904
Scope and authority 207
Second opinions 424
Segregation of duties 811, 1209, 1220, 1304, 2702
Self-interest threat 404
Self-review threat 405
Service organisation reports 1405 Service organizations 1401 Significant risks 923, 1111, 1307
Small businesses 2701
Sources of knowledge 904
Spreadsheet packages 1222
Standard cost 2305
Standardisation of working papers603, 605
Standards on Auditing 209
Statistical sampling 1904, 1911
Statutory audit 201, 210
Stepped changeover 1207
Stewardship 105
Stocktaking 2307
Subsequent events 1704, 2909
Subsidiary questions 3507
Substantive analytical procedures 1308, 1604 Substantive procedures 1308, 1511, 1910, 3601 Sufficient audit evidence 1503 Supervision of audit staff 604, 709 Supplier statement reconciliation 2604
System changeover 1206
T
Tangible assets 1502, 1508, 1509, 2201, 2204, 3906
Teeming and lading 2402
Tendering 506
Terms of engagement 510, 3202
Test data 2105
Testing of control effectiveness 1304, 1910 Third party inventory 2310 Tolerable error 1008, 1905
Trade payables 2601, 3722
Trade receivables 1008, 1515, 2401, 3714
Transaction controls 1210
Transaction cycles 3601
Transaction testing 1308, 1318 Transfer of books and papers on
appointment 505
Transnational Auditors Committee 205
Treasury audit 3318
True and fair 109
Turnball Guidance on controls 813
Type A report 1405
U
Uncorrected misstatements 1009 Understanding the entity 802, 901, 1211, 1403, 2707 Understatement testing 1508 Unqualified opinion 3004, 3013
V
Value for money 3312
Variables sampling 1912
W
Wages 1604, 1607, 3608, 3705
Walk-through test 3502
Withdrawal from an engagement 1116, 1120
Working papers 602, 610
