[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-detail-180680-en":59,"doc-seo-180680-105":81},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":5,"data":60},{"doc_id":61,"user_id":62,"nickname":63,"user_avatar":64,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":66,"doc_content":67,"file_id":68,"file_url":69,"file_type":70,"file_size":71,"view_count":4,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":72,"language":73,"language_code":74,"site_id":75,"html_lang":74,"table_of_contents":76,"faqs":77,"seo_title":78,"seo_description":66,"update_tm":79,"read_time":80},180680,2336475104362,"Mali","https://ap-avatar.wpscdn.com/avatar/22000c4c46a41b752dd?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786595829695023868","CPA Advanced Audit and Assurance (AAA) 5th Edition 2020","CPA Advanced Audit and Assurance (AAA) 5th Edition 2020 notes focus on the auditing and assurance services framework, audit planning for historical financial information, and risk assessment and responses. The material explains ethical principles, quality control standards, and the structure and hierarchy of IAASB pronouncements, including ISAs, ISREs, ISAEs and ISRSs. It also covers types of assurance engagements, auditor responses, audit conclusions, reporting requirements, and an evolving environment such as climate-risk disclosure and technological innovations, plus key integrity, objectivity, competence, due care, and confidentiality concepts.","| MODULE 1: The Auditing and Assurance Services Framework |\n| --- |\n| MODULE 2: Planning the audit of historical financial information |\n| MODULE 3: Understanding the entity, assessing risk and responding to risk |\n| MODULE 4: The auditor’s response to assessed risks |\n| MODULE 5: Audit conclusions and reporting requirements |\n\n| PART A: Assurance environment | 4 |\n| --- | --- |\n| The internationalisation of auditing – IFAC, IAASB and IFIAR\u003Cbr>Regulation of auditing in Australia: FRC, ASIC, APESB and\u003Cbr>AUASB Regulation of auditing in New Zealand | 5\u003Cbr>7\u003Cbr>10 |\n\n\n| PART B: International Framework for Assurance Engagements | 11 |\n| --- | --- |\n| Ethical principles | 11 |\n| Quality control standards | 18 |\n| Description of assurance engagements | 25 |\n| Attestation and direct engagements | 25 |\n| Reasonable and limited assurance | 26 |\n| engagements Scope of the framework | 27 |\n| Elements of an assurance engagement | 28 |\n\n\n| PART C: Type of assurance engagements | 39 |\n| --- | --- |\n| Audits of financial | 40 |\n| statements Audit of | 41 |\n| specialised areas Review | 41 |\n| engagements | 41 |\n| Historical non-financial reports | 42 |\n| assurance Future oriented information | 42 |\n| assurance Assurance on systems and | 42 |\n| processes Assurance on aspects of\u003Cbr>behaviour Performance of an activity | 44 |\n\n\n| PART D: Application of standards | 45 |\n| --- | --- |\n| Application of ISAs | 45 |\n| Application of ISREs | 51 |\n| Application of ISAEs | 51 |\n| Application of ISRSs | 52 |\n| Australian perspective | 52 |\n\n\n| PART E: Changing environment | 53 |\n| --- | --- |\n| Evolving business\u003Cbr>models Climate-risk\u003Cbr>disclosure\u003Cbr>Technological\u003Cbr>innovations | 54\u003Cbr>54\u003Cbr>55 |\n\n| Structure and hierarchy of IAASB\u003Cbr>pronouncements |  |\n| --- | --- |\n| | The IAASB develops and issues standards for three types of assurance engagements:\u003Cbr>audits, review engagements and assurance engagements:\u003Cbr>1. International Standards on Auditing (ISAs)—to be applied to the audit of historical financial information.\u003Cbr>2. International Standards on Review Engagements (ISREs)—to be applied to thereview of historical financial information.\u003Cbr>3. International Standards on Assurance Engagements (ISAEs)—to be applied in assurance engagements dealing with information other than historical financial information (e.g. prospectuses, sustainability reports) . Information that is ‘other than historical financial’ may be future oriented and/or non-financial. |\n\n\n| Financial Reporting Council | An independent statutory agency.\u003Cbr>Oversees: accounting standards-setting process, the auditing\u003Cbr>standard-setting process and the monitoring of auditor independence. Responsibilities: appointing the members of the Auditing and Assurance Standards Board (AUASB) . |\n| --- | --- |\n| Australian Securities and Investment Commission | An independent Commonwealth body that was set up under the Australian Securities and Investments Commission Act 2001 (Cwlth)(ASIC Act) .\u003Cbr>Works under the Corporations Act 2001 (Cwlth) .\u003Cbr>Responsibilities: registration of auditors, enforcement of rules regarding auditor independence and use of auditing standards, and inspection of audit firms |\n| Accounting Professional and Ethical Standards Board | An independent body (funded by professional accounting bodies in Aus) Responsibilities: setting ethical standards in Australia (setting standards on quality control, ethical conduct and compliance with auditing and assurance standards) |\n| Australian Auditing and Assurance Standards Board | An independent statutory agency under the ASIC Act. The AUASB’s mandate requires it to consider revisions and improvements to the pronouncements initiated by the IAASB.\u003Cbr>The Australian Framework for Assurance Engagements (Australian Framework) conforms with the International Framework for Assurance Engagements (the Framework) with only minor differences.\u003Cbr>The AUASB issues guidance statements as well. |\n\n| Integrity | Centred on concepts of trust, honesty,","cbCaidlqxzOP3Yqz","https://ap.wps.com/l/cbCaidlqxzOP3Yqz","pdf",784550,14,"English","en",105,"# Module 1: Auditing and Assurance Services Framework\n# Module 2: Planning the audit of historical financial information\n# Module 3: Understanding the entity, assessing risk and responding to risk\n# Module 4: The auditor’s response to assessed risks\n# Module 5: Audit conclusions and reporting requirements\n# Part A: Assurance environment\n## Integrity, Objectivity, Professional Competence and Due Care, Confidentiality","[{\"question\":\"What are the main modules covered in the AAA notes?\",\"answer\":\"The notes cover five modules: the auditing and assurance services framework, planning the audit, understanding the entity and assessing risk, the auditor’s response to assessed risks, and audit conclusions and reporting requirements.\"},{\"question\":\"How does the document define international frameworks for assurance engagements?\",\"answer\":\"It introduces the international framework by covering ethical principles, quality control standards, assurance engagement descriptions, and the distinction between attestation and direct engagements, including reasonable vs limited assurance.\"},{\"question\":\"What types of assurance engagements are discussed?\",\"answer\":\"The document classifies assurance engagements into audits of financial statements, reviews, assurance on specialised areas, historical non-financial reports, future-oriented information, and assurance on systems, processes, behaviour aspects, and performance of activities.\"}]","CPA Advanced Audit and Assurance (AAA) 5th Edition 2020 | PDF",1788341738,35,{"code":4,"msg":82,"data":83},"ok",{"site_id":75,"language":74,"slug":84,"title":65,"keywords":85,"description":66,"schema_data":86,"social_meta":134,"head_meta":136,"extra_data":138,"updated_unix":79},"cpa-advanced-audit-and-assurance-aaa-5th-edition-2020","",{"@graph":87,"@context":133},[88,102,116],{"@type":89,"itemListElement":90},"BreadcrumbList",[91,95,97,100],{"item":92,"name":93,"@type":94,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":96,"name":9,"@type":94,"position":14},"https://docshare.wps.com/document/",{"item":98,"name":20,"@type":94,"position":99},"https://docshare.wps.com/document/exam/",3,{"item":101,"name":65,"@type":94,"position":19},"https://docshare.wps.com/document/cpa-advanced-audit-and-assurance-aaa-5th-edition-2020/180680/",{"url":101,"name":65,"@type":103,"author":104,"headline":65,"publisher":106,"fileFormat":109,"inLanguage":74,"description":66,"dateModified":110,"datePublished":110,"encodingFormat":109,"isAccessibleForFree":111,"interactionStatistic":112},"DigitalDocument",{"name":63,"@type":105},"Person",{"url":92,"name":107,"@type":108},"DocShare","Organization","application/pdf","2026-09-02",true,{"@type":113,"interactionType":114,"userInteractionCount":4},"InteractionCounter",{"@type":115},"ViewAction",{"@type":117,"mainEntity":118},"FAQPage",[119,125,129],{"name":120,"@type":121,"acceptedAnswer":122},"What are the main modules covered in the AAA notes?","Question",{"text":123,"@type":124},"The notes cover five modules: the auditing and assurance services framework, planning the audit, understanding the entity and assessing risk, the auditor’s response to assessed risks, and audit conclusions and reporting requirements.","Answer",{"name":126,"@type":121,"acceptedAnswer":127},"How does the document define international frameworks for assurance engagements?",{"text":128,"@type":124},"It introduces the international framework by covering ethical principles, quality control standards, assurance engagement descriptions, and the distinction between attestation and direct engagements, including reasonable vs limited assurance.",{"name":130,"@type":121,"acceptedAnswer":131},"What types of assurance engagements are discussed?",{"text":132,"@type":124},"The document classifies assurance engagements into audits of financial statements, reviews, assurance on specialised areas, historical non-financial reports, future-oriented information, and assurance on systems, processes, behaviour aspects, and performance of activities.","https://schema.org",{"og:url":101,"og:type":135,"og:title":65,"og:site_name":107,"og:description":66},"article",{"robots":137,"canonical":101},"index,follow",{"doc_id":61,"site_id":75}]