SESSION 41 INDEX

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
Auditors other reporting responsibilities
3006

Auditors report on controls

309
Auditors 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
Continuing audits
906
4101

SESSION 41 INDEX
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
4102

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
Human Resources audit
Hybrid tests

410
3318
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 2 Inventories
2305

SESSION 41 INDEX
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
4103

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 Audit Evidence
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 Going Concern
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 Auditors
Report on a Complete Set of General
Purpose Financial Statements
3002
ISA 701 Modifications to the Independent
Auditors 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
Judgmental selection

1912
1903

SESSION 41 INDEX

L
Laws and regulations
Limitation on scope qualification
Limited assurance
Litigation and claims
Loans
Loans and guarantees
Logical access controls
Lowballing

1117
3008,
3010
114
2607
2501, 3717
413
1209
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
4104

Outsourcing internal audit

Outsourcing processes
Overall audit plan
Overdue fees
Overstatement testing
Ownership of working papers

3308
1219
610
413, 504
1508
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
Qualitative materiality
Quantitative materiality
Questionnaires

3008, 3011
1006
1004
3502

SESSION 41 INDEX

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

4105

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
Type B report
1405

SESSION 41 INDEX

Uncorrected misstatements
1009
Understanding the entity 802, 901, 1211,
1403, 2707
Understatement testing
1508
Unqualified opinion
3004, 3013

Wages
1604, 1607, 3608, 3705
Walk-through test
3502
Withdrawal from an engagement
1116,
1120
Working papers
602, 610

Value for money

Variables sampling

4106

3312
1912

Year end audit procedures

707