Summary CPA Advanced Audit and Assurance Keyword Index (Excel) for Semester 1, 2026

Keywords for CPA Advanced Audit and Assurance (AAA)
Keyword
Assurance services
Audit
Auditing standards
Assurance standards
Integrity

Objectivity


Professional competence and due care


Confidentiality

Professional behaviour
Self-interest threat
Self-review threat

Advocacy


Familiarity

Intimidation
Conflict of interest
Second Opinion

inducements


Non-Compliance with Laws and Regulations (NOCLAR)

Independence

,ISQC 1

ISA 220
Risk checklist
Risk score
Engagement performance
Monitoring


Assurance engagement



Attestation engagements


Direct engagements


Reasonable assurance engagement


Reasonable assurance



Limited assurance engagement



Engagement risk


3-party relationship

, Practitioner


Responsible Party


Engaging party


Intended users


Appropriate underlying subject matter


Criteria
Sufficiency
Appropriateness

Professional scepticism

Professional judgment
Materiality

Assurance engagement risk

Inherent risk
Control risk

Detection risk

Audit risk
Material misstatement

Nature

Timing