CPA Advanced Level
Advanced Auditing and Assurance glossary
Every term this guide defines, A to Z, each with the chapter that teaches it. Open it when a word in a question is unfamiliar, and test yourself on it in the last week: cover the definition and say it in one sentence.
2 terms from the free first chapter
E
- Exemption from audit in Kenya
Certain small companies may qualify for exemption from mandatory statutory audit under specified thresholds in the Companies Act, reducing compliance burden for genuinely small entities.
Taught in Assurance and non-assurance engagements
T
- Types of opinion
Unqualified, qualified, adverse, and disclaimer (covered in CPA Auditing and Assurance, under the auditor's report), each following directly from the sufficiency and nature of audit evidence gathered.
Taught in Assurance and non-assurance engagements
The full glossary adds every term from the other 10 chapters, A to Z, each with the chapter that teaches it.