山东考生问：CPAA澳大利亚注册会计师考试Advanced Audit and Assurance具体是什么？
        高顿网校小编为您解答：
 
　　Advanced Audit and Assurance
　　The Advanced Audit and Assurance segment will provide you with an opportunity to further your understanding of the assurance framework and application of the pronouncements issued by the International Auditing and Assurance Standards Board (IAASB).
 
　　Workshops available in Melbourne and Sydney
 
　　Assurance Services Framework and Reporting Requirements
 
　　Modules 1 and 5
　　This workshop is divided into two parts; Part one will review the Assurance services framework, elements of an assurance engagement, Code of Ethics for Professional Accountants and the quality control standard, ISQC 1 and Part two will cover key reporting requirements, including the auditor’s reporting responsibilities, the auditor’s report, types of auditor’s report, and the limited or no assurance engagements.
 
　　Undertaking an Audit of Financial Statements
 
　　Modules 3, 4, 5 and 6
　　This workshop covers acceptance and continuance of audit clients, identifying business and inherent risks, analytical procedures, internal controls and assessing the risk of material misstatement, statistical sampling, application of generalised audit software, audit differences and adjustments and audit reporting.
 
　　Performance Engagements and Other Assurance Services
 
　　Modules 9 and 10
　　Module 9 focuses on performance auditing as applied in the public sector, including performance engagements. Techniques for examining economy, efficiency and effectiveness are discussed including audit considerations. Performance indicators are also studied. Module 10 concentrates on other assurance services and internal audit. This also includes prospective financial information, environmental and sustainability assurance and business performance measurement assurance.
 
　　Webinar
 
　　Assurance Services Framework and Reporting Requirements
 
　　Modules 1 and 5
　　This webinar will cover an overview of the assurance services framework, the Code of Ethics for Professional accountants and key reporting requirements including the auditor’s reporting responsibilities, the auditor’s report, types of auditor’s report, and the limited or no assurance engagements.
 
　　Recorded webinar
 
　　Assurance Services Framework and Reporting Requirements
 
　　Modules 1 and 5
　　This recorded webinar will cover an overview of the assurance services framework, the Code of Ethics for Professional accountants and key reporting requirements including the auditor’s reporting responsibilities, the auditor’s report, types of auditor’s report, and the limited or no assurance engagements.
 
　　Recorded webinars are available to download two business days after the live webinar has run.
 
　　高顿网校小编寄语：向着某一天终于要达到的那个终极目标迈步还不够，还要把每一步骤看成目标，使它作为步骤而起作用。