Course Content
Introduction to AA – Audit and Assurance
This session covers the structure of the AA exam, key topics to focus on, and a brief introduction to myself and my experience. We’ll also review the AA syllabus and highlight essential areas for exam preparation
0/1
Meet your Instructor, Javokhirbek Muminov, ACCA
50:31
Audit and Other Assurance Engagements
This session introduces the key concepts of audit and assurance, covering the purpose of audit, their role in financial reporting, and the responsibilities of auditors. We’ll also explore the audit process, including planning, evidence gathering, and reporting, with practical examples.
0/3
Introduction to Assurance engagements
45:29
AATMJ01 – Introduction to Assurance – Quiz
00:00
AATMJ02 – Assurance – Quiz
00:00
Professional Code of Ethics and Conduct
This session covers the five fundamental principles of ethics, along with common threats to objectivity and the safeguards to address them.
0/11
Professional Ethics and Code of Conducts
01:43:24
AATMJ03 – Professional Code of Ethics and Conduct – Quiz
00:00
Revision. AATMJ03 – Professional Code of Ethics and Conduct – Quiz
09:07
AATMJ04 – Ethics – Quiz
00:00
Revision. AATMJ04 – Ethics – Quiz
26:36
Conflict of Interest
06:57
Exam Approach. How to Answer Ethical Threat and Safeguard questions
27:29
How to Use CBE Practise Platform
03:58
Ethical issues - Assignment
Module answer. Ethical issues – Assignment
27:21
Ethics - Assignment (This assignment will be marked)
Corporate Governance
This session explores the importance and objectives of corporate governance principles, along with an overview of the corporate governance code.
0/11
Corporate Governance, Nomination & Remuneration & Audit committee
01:04:18
AATMJ05 – Corporate Governance – Quiz
00:00
Revision. AATMJ05 – Corporate Governance – Quiz
19:14
AATMJ06 – Corporate Governance – Quiz
00:00
Revision. AATMJ06 – Corporate Governance – Quiz
21:16
Exam Approach. How to Answer Corporate Governance deficiency questions
23:16
How to Use CBE Practise Platform
03:58
Corporate governance and its impact on audit practice – Technical Article
Corporate Governance - Assignment
Module answer. Corporate Governance – Assignment
21:31
Corporate Governance - Assignment (This assignment will be marked)
Audit Planning and Risk Assessment
This chapter covers syllabus areas: - Importance of audit planning - Risk assessment and its effect on final audit
0/20
Auditor Appointment and Acceptance of Engagement
34:20
Auditor appointment and Acceptance - Quiz
Quality Management Procedures
18:19
Exam Approach. How to Answer to Quality Management Deficiency questions
26:56
Audit Risk and its components
39:58
Exam Approach. How to Answer to Audit Risk questions
46:43
AATMJ09 – Audit Risk – Quiz
00:00
Risk and Understanding the Entity – Technical Article
Audit Risk - Hart Co - Assignment
Module answer – Audit Risk – Hart Co – Assignment
01:12:49
Audit Risk – Technical Article
Audit Risk (Peach Co) - Assignment
Audit Planning and its benefits
31:56
AATMJ10 – Audit Planning – Quiz
00:00
Fraud and Error & Laws and Regulations
35:13
Fraud and Errors & Law and Regulations - Quiz
Laws and Regulations – Technical Article
Audit Documentation
26:10
Audit Documentation - Quiz
Audit Documentation – Working Papers – Technical Article
Internal Control
In this Topic you will learn why an auditor needs to obtain an understanding of the components of internal control relevant to the preparation of the financial statements
0/17
Systems of Internal Control
36:51
Documenting Internal Control systems
20:28
Communicating control deficiencies
07:10
Internal Control – Quiz
00:00
Sales System
18:23
Exam Approach. How to Answer to Control Deficiency and Control Recommendation questions (Sales System)
01:28:40
Control Objectives & Control Procedures & Test of Control
14:17
Control Deficiency & Control Recommendations
01:28:40
Purchase System
16:59
Payroll System
16:19
Exam Approach. How to Answer to Direct Control and Test of Control questions (Payroll system)
01:28:40
Purchase of Non-current assets System: Authorisation and Genuine Business use
13:51
Inventory System
11:39
Bank and Cash System
14:58
Internal Audit
AATMJ07 – Internal Audit – Quiz
00:00
AATMJ08 – Internal Audit – Quiz
00:00
Audit Evidence
In this Topic you will Learn how to collect sufficient appropriate audit evidence performing Substantive procedures over transactions, balances and disclosures.
0/18
Audit Evidence. Assertions
01:27:11
Exam Approach. Latte Co. Substantive procedures
57:34
The audit of specific items: Tangible Non-current assets
19:43
The audit of specific items: Revaluation of Tangible Non-current assets
06:43
The audit of specific items: Additions of Tangible Non-current assets
10:43
The audit of specific items: Depreciation of Tangible Non-current assets
10:50
The audit of specific items: Disposal of Tangible Non-current assets
05:54
The audit of specific items: Intangible Non-current assets
00:00
The audit of specific items: Research and Development
00:00
The audit of specific items: Receivables
00:00
The audit of specific items: Payables and accruals
00:00
The audit of specific items: Inventory
00:00
The audit of specific items: Bank and cash
00:00
The audit of specific items: Non-current liabilities
00:00
The audit of specific items: Provisions, Contingent Liabilities and Contingent assets
00:00
The audit of specific items: Share capital, Reserves and Director’s Remuneration
00:00
The audit of specific items: Sales Revenue and Purchases
00:00
The audit of specific items: Payroll
00:00
Review and Reporting
In this Topic you will learn how to finalise audit, final review, going concern procedures, and structure of Audit Report
0/1
The Independent Auditor’s Report
48:26
Weekly Revisions
In Here I am sharing Weekly Revision classes conducted.
0/5
Week 4. Internal Control
34:04
Week 4. Internal Control. Exam Approach – Sales Cycle
01:11:13
Week 5. Audit Evidence. Assertions. Substantive procedures
01:27:11
Week 6. Audit Report. Modified and Unmodified Opinion
48:26
Week 6. Exam Approach SP procedures for Receivables, Provisions, Bank Loan
57:34
AA – Audit and Assurance

In this Lesson you will learn followings:

  • What is an Audit and the need for an external audit
  • Difference between external and internal audit
  • 5 Elements of External Audit
  • Stewardship, Agency, and Accountability
  • Responsibilities of Auditors
  • Difference between Reasonable assurance engagement and
  • Limited Assurance engagements

 

Exercise Files
_AA – CH1 – Introduction to Assurance. Tuition notes..pdf
Size: 1.76 MB
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