AUE3701
University of South Africa
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AUE3701 NOTES
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0.0(1)0.0-734november 20212021/2022
- AUE3WHAT IS AN AUDITOR? 
 1.1 Introduction 
 No doubt we all have some idea about what an auditor is and what an auditor does, but these ideas are 
usually based on what we see in the media, and are often vague or clouded with misconceptions! We 
hear or read that the “auditors are investigating the matter”, or that the Auditor General “tabled his 
report in parliament”. On television game shows or talent shows we are told that “the auditors are 
standing by to verify the results” an...
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TestbanksNotesAssignmentsAndExampacksGuru
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Tentamen (uitwerkingen)
AUE3701-Exam
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---14november 20212021/2022A+
- Fundamentals Level – Skills Module, Paper F8 (INT) 
Audit and Assurance (International) December 2009 Answers 
1 (a) Audit planning is addressed by ISA 300 (Redrafted) Planning an Audit of Financial Statements. The standard notes that 
an audit plan will be developed after the overall audit strategy has been established and then states that adequate planning 
benefi ts the audit of fi nancial statements in several ways, including the following: 
 – Helping the auditor to devote appropriate a...
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ExellentStudyResources
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AUE_3701_exam_pack
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---27oktober 20212021/2022A+
- CONTENTS 
MAY/JUNE 2015……………………………………………………….3 
OCT/NOV 2014………………………………………………………….8 
MAY/JUNE 2014………………………………………………………..13 
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AUE 3701 JUNE 2015 
1.1 SHORT COMING IN TERMS OF THE REQUIREMENTOF AUDIT DOCUMENTATION 
-No name of who performed the audit work is provided 
-No na...
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lectdenis
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Tentamen (uitwerkingen)
UNICALCULUS AUE3701 EXAM PACK
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---27september 20212021/2022A+
- AUE 3701 JUNE 2015 
1.1 SHORT COMING IN TERMS OF THE REQUIREMENTOF AUDIT DOCUMENTATION 
-No name of who performed the audit work is provided 
-No name of who reviewed the audit work 
-No dates and extent of such review was given 
-No significant matters arising from the audit was given 
-Nature, timing and extent of audit procedures were not given 
1.2 CHECKLIST OF THE ADDITIONAL CRITERIA TO BE CONSIDERED BEFORE ACCEPTING A 
STATUTORY AUDIT ENGAGEMENT. 
CHECKLIST QUESTION YES/NO 
-Is there any c...
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lectdenis