CaseWare

Introduction and Fundamental Principles

Assertions

How to determine Desired Audit Risk

Risk Assessment Procedures

Types and columes of transactions

Analytical procedures

Estimates

Materiality

Inherent risks

System of Internal Controls

Risk factors, Relevant assertions, spectrum of risk, Significant risks

Control activities

Risk of Material Misstatement (ROMM)

Responding to the Risk of Material Misstatement (ROMM)