Audit Study Guide

My ultimate collation of resources for studying audit. Some videos also have resources you can download (you’ll see a download button).

Index – click on any link to jump to that section.

  1. Before you start – how do you study?
  2. Audit basics – an overview of key terms
  3. The audit environment and legal liability
  4. Planning the audit
  5. Gathering audit evidence
  6. Auditing specific accounts
  7. Tasks for the end of the audit (such as going concern, subsequent events)
  8. Audit reporting
  9. Audit in the news – commentary on business events from an accounting and audit perspective

If you’re also learning the auditing standards in your country – this template may help when making notes. And don’t forget I also have a section on my website devoted to the ISAs/ASAs.

Auditing-Standard-Study-Guide-TemplateDownload

Before you start – how do you study?

You’ll find more general study tips here.

The next step in the audit is understanding the legal and ethical environment in which audits operate.

Next – audit basics