 | Interviewing Skills
 | Audit interview techniques |
| Planning the interview |
| Types of interview questions |
| Opening, conducting and closing the interview |
| Documenting and evaluating the interview |
| "As Others See Us" |
| Audit Simulation: Role play fact gathering interview
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| Risk Assessment
| What is risk? Why perform risk assessment? |
| The role of risk assessment in developing the annual audit plan |
| The role of risk assessment in performing individual audits |
| Identifying and assessing four types of risks
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| Internal Control
| The nature of controls |
| Four types of controls |
| The control loop |
| Objectives of internal accounting control |
| 4 methods of documenting internal controls |
| A new look at internal control: (the COSO Report) |
| Another new look: CoCo |
| Exercises: Internal control
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| Audit Evidence
| Fieldwork: purpose and methods |
| 4 types of audit evidence |
| Rules of audit evidence |
| Sampling |
| Exercises: Gathering audit evidence
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| Developing the Audit Program
| Benefits of a Good Audit Program |
| Decisions to Make in Program Design |
| Steps in Developing an Audit Program |
| Audit Simulation: develop audit program step
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| Workpaper Documentation
| Why workpapers are required |
| Guidelines for workpaper preparation |
| Audit Simulation: Perform fieldwork and prepare workpapers
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| Developing Audit Findings
| The 5 attribute approach to developing findings |
| Form for developing and reporting audit findings |
| Exercise: Audit findings |
| Audit Simulation: Develop audit findings from fieldwork
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| The Exit Conference
| Participatory reporting |
| Exit conference: purpose |
| Planning the exit conference |
| Exit conference tips |
| Audit Simulation: Role play exit conference
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| Audit Reporting
| Report writing guidelines |
| How to write clear, concise report comments |
| Exercise: report writing |
| Trends and innovations in audit reporting |
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