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Philippine CPA: Auditing · review course

PHCPA-04 · Professional qualifications

CertiFi's review course for the Auditing subject of the Philippine CPA Licensure Examination (CPALE), following the PRBOA syllabus and table of specifications under Resolution No. 30, s. 2022. Sixteen lessons cover auditing theory and attestation services and auditing practice under the PSAs, the Code of Ethics for Professional Accountants in the Philippines and the PSQMs, with worked audit problems on cash, receivables, inventory, PPE, liabilities and sampling. A large original question bank and a timed 70-item simulation exam mirror the board paper.

Who it's for

BS Accountancy graduates and reviewees preparing to sit the CPALE Auditing paper who want structured, exam-focused revision with plenty of practice problems.

What you'll be able to do

  • Apply the PSAs, PSQMs and the Code of Ethics for Professional Accountants in the Philippines to audit and assurance scenarios
  • Plan a risk-based audit, set materiality and assess risks of material misstatement, including fraud risks and internal control
  • Design and evaluate audit procedures and audit samples for each transaction cycle, including CIS and CAAT considerations
  • Solve substantive audit problems to compute adjusted balances for cash, receivables, inventory, PPE, investments, liabilities and equity
  • Evaluate misstatements and choose the correct auditor's report, communications and other assurance or related-service reports
  • Manage the 70-item, three-hour Auditing paper with exam technique for both theory and practice items

Lessons

  1. 1Fundamentals of auditing and assurance services6 min video
  2. 2The risk-based audit: acceptance, planning and materiality6 min video
  3. 3Understanding the entity, internal control and risks of material misstatement6 min video
  4. 4Audit objectives, procedures, evidence and documentation5 min video
  5. 5Completing the audit and post-audit responsibilities5 min video
  6. 6Reports on audited financial statements5 min video
  7. 7Auditing in a computerised information systems (CIS) environment5 min video
  8. 8Attestation and other assurance and related services5 min video
  9. 9Governance, ethics and quality management5 min video
  10. 10Planning and risk assessment in practice5 min video
  11. 11Audit of cash and receivables (revenue and receipts cycle)5 min video
  12. 12Audit of inventories and cost of sales5 min video
  13. 13Audit of PPE, intangibles and investments5 min video
  14. 14Audit of liabilities, payroll and equity5 min video
  15. 15Risk response, tests of controls and audit sampling5 min video
  16. 16Audit communication and reporting in practice5 min video