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External Audit Presentation
- 3. Assurance & Non Assurance Engagements;
Audit & Review Assignments,
Internal & External Audits;
Statutory Audits;
Audit Risks;
Audit Materiality;
Audit Tests & Procedures;
Under & Overreliance;
Efficiency & Effectiveness;
Audit Evidences;
Audit Assertions; &
Audit Sampling
- 4. IFRSs Framework;
Principle Based Vs Rule Based;
Cost & Fair Value Basis;
Prudence Concepts, Matching Concepts, Accrual Concepts, Going
Concerns, Netting Off.
Assets, Liabilities, Equity, Funds, Incomes, Expenditures, OCI, Provisions,
Contingent Assets & Liabilities, Deferred Assets & Liabilities,
Inventory Valuation (FIFO/ WA)
Inventory Measurements (COST/NRV);
Property, Plant & Equipment;
Deferred Taxation;
Lease Treatments;
Forex Gain/ Loss, Monitory & Non Monitory Assets;
Consolidations;
EPS, Impairments, Intangibles;
Financial Instruments, Hedges, Derivatives, AFTPL, AFS, HTM, Loans &
Receivables ;
Investment Property, & Agricultures
- 6. Income Tax Ordinance;
Sales Tax & FEDs;
Companies Ordinance;
Listing Regulations , NBFCs, FERA, SEO &
Other Laws;
Trust Acts, Societies Act & Other Labor Laws;
IFRSs Framework;
IASs Frameworks;
ISQCs;
4th & Fifth Schedules;
ICAP pronouncements, Technical Releases,
Disclosures on SSE, MSE & ESE;
- 8. Ongoing Process, Pre, Plan & Post;
Client Acceptance;
Client Hierarchy;
HR, Financial, Procurements, Marketing etc.
manuals
Planning Levels;
Audit Scope & Limitations;
Planning Objectives;
Understanding the Entity, Environment &
Internal Controls;
Audit Risk & Materiality;
BPRs & System Notes;
Internal Control Monitoring;
- 10. File Types;
Types Reference Legend
Permanent P
Planning AP
Balance Sheet A-Z
P & L AA-ZZ
Finalization AF
File Symmetry;
Main Indexing;
Sub Indexing;
Documents Sequence & Relevancy
Audit Ticks;
Color Used;
Referencing Types- Straight & Cross;
Referencing Types- Inter Files & Interfiles;