Auditing and Assurance in Australia

AUDITING AND
ASSURANCE IN
AUSTRALIA
[Document subtitle]
[DATE]
UNIVERSITY NAME
Australia

Table of Contents
Part 1........................................................................................................................... 2
Use of analytical procedures as RAP – Risk Assessment Procedures as per ASA 315....................2
Use of analytical procedures as SAP – Substantive Audit Procedures as per ASA 520...................2
Part 2........................................................................................................................... 3
The accounts at risk, key audit assertion and the substantive test to be applied.............................3
The expense accounts at risk, key audit assertion.................................................................3
References....................................................................................................................... 4
pg. 1