Advanced Audit and Assurance (AAA)

Advanced audit planning techniques, including risk assessment and materiality determination.

Audit strategy development for complex entities and industries.

Advanced audit evidence gathering methods.

Audit procedures for complex transactions and financial instruments.

Advanced audit sampling techniques.

The use of data analytics in auditing.

Advanced audit reporting, including the communication of audit findings.

Reporting on complex audit issues and uncertainties.

Auditing in specialized industries (e.g., financial services, healthcare, IT).

Assurance engagements beyond financial statements (e.g., compliance audits, performance audits).

Ethical dilemmas and considerations in auditing.

Professional judgment and skepticism in auditing.

Current trends and emerging issues in auditing, such as cybersecurity, sustainability reporting, and data privacy.