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Last Tuesday - 09032017
Well I had a great day where I have been interviewed for a recording. It was a an experience for me. Some of my classmates were also joined some activity which is recorded. Before that we had a group work for an activity based on statistical and non-statistical topic. My partner was Fatihah Khairudin and we was doing pair work instead of team work Hahaha,, we chosed PSS ! MISHA SELVARAJAH- 01DAT15F2061
AUDIT APPROACH
Finally we’re studying the second last chapter which is Audit Approach. Last friday class sir Fauzi been touched and explained some of the terms and well today at the TECC lab again we had a good explaining on this chapter by having quizzez at end of the class. There 5 terms in Audit Approach : a) Risk Assessment b) Test of Control c) Substantive control d) Analtical Procedures e) Test Detail of Balance
Moreover, there is an audit nature, 5 tests of approach which is vouching and vertification that mosty been used rather than that is test of control, substantive test, walk through test, depth test, weakness test and rotational test, audit phases and types of audit- The differences between audit procedures (taken) & audit techniques (used). Well thats all for now. Waiting for our next class !!!
21-02-2017
Yeah today had a online quiz at Kahoot even left few minutes before class ends. Every questions in the quizez really helps to improve our capabilty after the lessons. Before the quiz, we had a first activity which is on Materiality topic by viewing a video and diagram. We had summarize the video’s and diagram’s infromation into own understandings. Thats all for today. Hoping for more interesting activities at the TECC Lab. Yeah !!
3rd week of January 2017 !
Here we go, today had a good & warm day at class where we were learning some new elements under the new topic.These are the following main components that we have studied.
Structured Approach to Planning with 5 steps
Preliminary Engagement
Procedures regarding acceptance and continuance of client relationship and the audit engagement
Evaluation of independence and other ethical
Establish the term of Engagement
Quality control
Procedures on continuous client
Procedures on new client
Asses competence Independence
Establishing term of Engagement
Define audit plan
Objective of audit plan
Staffing requirements and use of reports
Consideration of materiality risks
Identify related parties
Review audit strategy and more.
We also refreshed our topic 2 which is Internal Control by having a Kahoot Quiz , it is quite interesting!
Well this is what happen in our TECC lab class today. It was a good day. First activity was Presentation on the 5 elements of an Internal control, second was a quizlet.live activity where we were divided into group after join the quiz in live and lastly had a plikers quiz which is as individual. For the presentation, really had a good explanation from all the 5 group by created pictochat info, so I just would like to rate all the 5 group as 10/10 grade !!! For the second section, was quizlet.live quiz where it was really great and helps lots !!! Last segment was individual quiz at plikers which was so easy to answer on by scanning our own QR code !!! That all from me, hoping for more activities in our upcoming classes.
1st class on 2017 !
Here on this day, at TECC class had learn the Setting Objective on Auditing which is about transactions and the cycles. Moreover, we also had a quizlet.live where it was interesting. Hoping for more activities at the TECC class :)
13/12/2016
On this day Our sir Fauzi again have enlighted the Qualifications and Prospect to be an Auditor. Futhermore CA stands for Standard Accountant- This firm provides Accounting, Auditing, Secretary and Taxations. Examples of CA firm is Big Four,Earns and young,KPMJ, PWTC and etc. There are some regulatory bodies such as MASB, MASA, MIA, MICPA,AOB and more. Each of the body should have valid standard from the approved certification from SSM and CCM. Well I’m waiting for our next class to have more details on this topic #PUO #Auditing #Dat3b
9th-12-16
Well we studies on new topic which is more detail on Auditing !
a) Framework and standard
- accounting standard the external auditor will audit the financial statement. Internal auditor takes role during the accounting year and at the end of accounting year, the auditor will refer to the internal auditor to audit.The auditor takes role after the accounting ends and within 6 month before AGM. Example of accounting standards are MPERS and MFRS.
b) Profession as an Auditor
- be an accountant should have those qualifications, such as study in accountant field, work or practice as accountant for 3 years, have a degree in accounting or profession course of accounting such as ACCA, CPA , CIMA. and certificate have to be verified by MIA(Malaysian Institute of Accountant) and get a status as CA from MIA.
c) Audit profession and (regulatory bodies)
- MIA and MASB
