Page 125 - AAA Integrated Workbook STUDENT S18-J19

Chapter 9

Evidence

Outcome

By the end of this session you should be able to:

 design appropriate audit procedures and evaluate the matters (e.g. materiality,
risk, relevant accounting standards, audit evidence) relating to:

– intangible assets – earnings per share – biological assets

– fair values – leases – borrowing costs

– employee benefits – government grants – related parties

– financial instruments – impairment – segmental reporting

– statement of cash – investment properties – non-current assets
flows

– share-based payment – changes in accounting – the effects of foreign
transactions policy exchange rates

– events after the end of – taxation (including – business
the reporting period deferred tax) combinations

– inventory (including – assets held for sale – provisions, contingent
standard costing and discontinued liabilities and
systems) operations contingent assets

– revenue from
contracts with
customers

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