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ACCA AAA · Strategic Professional

D. Planning and conducting an audit of historical financial information

Dive into audit strategy, materiality, risk assessment, and fieldwork. You’ll apply ISA frameworks to real-world scenarios.

  • 34 lessons
  • 6 modules
  • 5.2h of video
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The lessons

34 lessons, module by module.

Planning, materiality and assessing risk

6 lessons
  1. 1 Planning 8m
  2. 2 Risk assessment - part 1 17m
  3. 3 Risk assessment - part 2 11m
  4. 4 Risk assessment - part 3 17m
  5. 5 Analytical procedures 10m
  6. 6 Materiality 6m

Evidence and testing considerations

7 lessons
  1. 1 Audit procedures - part 1 9m
  2. 2 Audit procedures - part 2 12m
  3. 3 Use of IT to assist the auditor - part 1 10m
  4. 4 Use of IT to assist the auditor - part 2 3m
  5. 5 Substantive analytical procedures 6m
  6. 6 Initial engagements 4m
  7. 7 Related parties 13m

Audit procedures and obtaining evidence

10 lessons
  1. 1 Inventory - part 1 11m
  2. 2 Inventory - part 2 9m
  3. 3 Non-current assets - part 1 12m
  4. 4 Non-current assets - part 2 6m
  5. 5 Non-current assets - part 3 12m
  6. 6 Liabilities 9m
  7. 7 Revenue and expenses - part 1 9m
  8. 8 Revenue and expenses - part 2 7m
  9. 9 Disclosures 6m
  10. 10 Other issues 13m

Comparative and other information

3 lessons
  1. 1 Correspondiong figures 6m
  2. 2 Comparative financial statements 1m
  3. 3 Other information 7m

Using the work of others

3 lessons
  1. 1 Experts 12m
  2. 2 Internal audit 15m
  3. 3 Outsourced functions 7m

Group audits

5 lessons
  1. 1 Introduction and recap 7m
  2. 2 Acceptance and planning 8m
  3. 3 Component auditors 6m
  4. 4 Specific matters when auditing groups 19m
  5. 5 Transnational audits and joint audits 4m

Questions

About D. Planning and conducting an audit of historical financial information.

What does the D. Planning and conducting an audit of historical financial information section cover?

Dive into audit strategy, materiality, risk assessment, and fieldwork. You’ll apply ISA frameworks to real-world scenarios.

How much video is in this section?

D. Planning and conducting an audit of historical financial information has 34 video lessons, about 5.2 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Advanced Audit and Assurance exam?

Yes. The content in this section is assessed in the Advanced Audit and Assurance ACCA exam.

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