1. Capitulo 10: Tesoreria.
1.1. Significant accounts
1.1.1. Different kinds of cash accounts
1.1.1.1. Cash management
1.1.1.2. Petty cash
1.1.2. Existence: Most important assertion
1.2. Inherent risk
1.2.1. HIGH
1.3. Fraud risk
1.3.1. Incentives
1.3.2. Opportunities
1.3.3. Rationalization
1.4. control risk
1.4.1. Over cash
1.4.2. Petty Cash
1.4.3. Cash management
1.5. Preliminary analitical procedures
1.5.1. Proporcional al riesgo evaluado
1.6. Identify risk of material misstatement
1.6.1. Se pondrá a prueba la efectividad.
2. Capitulo 13: Financiamiento.
2.1. Significant accounts
2.1.1. Debt Obligation
2.1.1.1. Valuation
2.1.2. Stockholder's Equity
2.1.2.1. Presentation
2.2. Inherent risk
2.2.1. & stockholder's equity
2.3. Fraud risk
2.4. Control Risk
2.4.1. Identify control risks
2.5. Preliminary analitical produceres
2.5.1. 4 steps: 1) trend analysis 2) estimate 3) calculate debt to equity 4) calculate the time interest
2.6. Obtaining evidence / internal control
2.6.1. inquiry, observation, inspection...
2.7. Obtaining substantive evidence
3. Capitulo 11: Producción e inventarios
3.1. Significant accounts
3.1.1. Adquisition and Payment Cycle: Requisition, purchase, recepit, approval, cash.
3.1.2. Inventories and accounts payable (assertions)
3.2. Assess inherent risk
3.3. Fraud risk
3.3.1. 5
3.4. Control risk
3.4.1. Para las 5: cycle activities
3.5. How to use preliminary analitical procedures
3.5.1. Para que se cumpla existencia, derechos y obligaciones, valuacion.
4. Capitulo 12: Inversión
4.1. Significant accounts
4.1.1. Long lived asses
4.1.2. Assertions: Existence & Valuation
4.2. Inherent risk
4.2.1. Ej: Management is not interested in identifying, and other inherent risk.
4.2.2. Natural resources & intangible assets.
4.3. Fraud risk
4.3.1. Techniques used to fraudulently misstate financial
4.4. Control risk
4.4.1. Typical controls that affect multiple assertions
4.4.2. Control related to: tangible assets, natural resources, intaginble assets.
4.5. How to use preliminary analitical procedures
4.5.1. Ratio and trend analysis
4.6. Identify risk of material misstatement
4.7. Obtaining evidence (Internal control)
4.7.1. Selecting controls
4.7.2. Considering the results