Auditing Risk Assessment

AUE4862/102/0/2015

ZAU4862/102/0/2015

NAU4862/102/0/2015

Tutorial Letter 102/0/2015

Applied Auditing

AUE4862/ZAU4862/NAU4862

Year Module

Department of Financial Governance

This tutorial letter contains important

information about your module

Bar code

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AUE4862/102

ZAU4862/102

NAU4862/102

INDEX

Page

Due date

3

Personnel and contact details

3

Prescribed method of study

3

Suggested working programme

4

How this tutorial letter‟s topics relate to the audit process

5

Study unit

1

The audit process

6

2

Pre-engagement activities

7

3

Planning an audit (Risk assessment, planning activities and materiality)

15

4

Planning an audit (Obtaining an understanding of the control environment)

41

Self-assessment questions

69

Self-assessment solutions

99

HJB

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AUE4862/102

ZAU4862/102

NAU4862/102

DUE DATE

DUE DATE FOR THIS TUTORIAL LETTER:

TEST 1 ON TUTORIAL 102:

14 JANUARY 2015

17 MARCH 2015

PERSONNEL AND CONTACT DETAILS

Name

Telephone number

Lecturers

Barend Barnard (CTA coordinator)

Alet Terblanche (Course leader)

Werner Kriel

Jana Kritzinger

Thabo Matsimela

(012) 429 2866

(012) 429 2495

(012) 429 2175

(012) 429 8346

(012) 429 4368

Secretary

Hettie Beylefeld

(012) 429 4032

The Department of Financial Governance has a HELPDESK for postgraduate students. All queries,

except those of a purely administrative nature, may be directed to the Helpdesk. You can contact the

Helpdesk either by e-mail or telephonically between 08h00 – 16h00, Monday to Friday.

E-mail

AUDpostgrad@unisa.ac.za

Telephone

(012) 429 4943

PRESCRIBED METHOD OF STUDY

1.

By this time you should be familiar with the relevant chapters in your prescribed textbook as

well as the International Standards on Auditing covered by the study unit. Only refer to the

prescribed material if there are any principles contained in the questions that you are...