Instructor
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Mian Ahmad Farhan (ACA)
Chartered Accountant
The Institute of Chartered Accountants of Pakistan
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Fundamentals of Auditing
Auditor’s Report
Advantages & Disadvantages, Objectives & General Principles of Auditing
Reasonable Assurance
Legal Considerations Regarding Auditing
Rights, Duties and Liabilities of Auditor
Overview of Books of Accounts & Financial statements
Statutory Requirements Regarding Company Accounts
Understanding entity, its environment & Risks of material misstatement
Documenting & Evaluating the Internal Control System
Internal Control Questionnaire
Audit Tests
Substantive Procedures
Audit Evidence
Testing the System (i.e. Sales, Purchases, Payroll, Cash and Others etc.)
Testing The Non-Current Assets
Verification Approach of Audit
Verification of Assets, Equity, Bank Balances, Stock in Trade, Stores & Spares
Letter of Representation
Audit & Statistical Sampling
Internal Auditing
Audit Planning and Establishing Overall Audit Strategy
Auditor’s Report on a Complete Set of General Purpose Financial Statements
Modified Auditor’s Report
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