BPP • Audit planning (analytical procedures). • The assessment of audit risk. • Audit procedures (both substantive and tests of control) relevant to key audit assertions. • Not for profit organisations. • Subsequent events. • Audit reporting and materiality.
Kaplan • Regulation of audit, governance. • Small/not for profit organisations. • Systems: purchases/sales/payroll. • Specific standards; for example, ISA 210, ISA 260, ISA 530. • Completion and auditor’s reports.
LSBF • Appointment. • Ethics. • Risk. • Non current assets. • Liabilities. • Reporting.