ISA 240 – Fraud
A quick visual look at ISA 240 – The auditor’s responsibility for Fraud in an audit of Financial Statements
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Study Advice
How do I pass First Year Accounting?
These two modules seem to cause endless grief for a lot of students who need them to finish their degree; those who haven’t studied Accounting…
What does online learning mean for students?
I’ve lectured for over eight years, most of that being in the face-to-face environment. Shifting from that to our online learning platform has been fascinating…
Well done! The semester’s over and you survived!
Regardless of how last semester went, take a deep breath and appreciate that it’s over, even just for a little while. The second semester is…
Substantive Procedures – Auditing Machinery
A lot of students study procedures off-by-heart so they can remember all the tests they should perform for Machinery or other items. I’d prefer students…
Old vs New IRBA qualification path
This is an infographic I created to simplify the new path to qualification as an RA. I’ve also written an article with more detail.
Exam Technique: Do you battle with communication in Auditing?
As an Accounting student, the communication levels required in Auditing WAS NOT what you signed up for! Numbers, formulae, disclosures, calculations… that’s what this was…
Exam Technique – Risk Assessment at Overall Financial Statement Level
What do exams expect of you? Whether you’re writing Auditing for your degree, CTA, or ACCA (Audit and Assurance, F8 and P7), you need to…
Code of Professional Conduct – Fundamental Principles
Here’s some help to visualise the intentions of the Fundamental Principles of the Code of Professional Conduct… but might be a nice quick revision for…
King III – Board Committees: Functions and Composition
When students are studying the King III Code, they mostly study the functions and compositions off by heart. Here’s an explanation of why each requirement…