The table of contents is the same as the CICA handbook. You can take a look at some parts of our study guide by clicking on section 3030 or 5130 below. SECTION HOW TO USE THE STUDY GUIDE INTRODUCTION TO ACCOUNTING RECOMMENDATIONS GENERAL ACCOUNTING 1000 Financial statement concepts 1500 General standards of financial statement presentation 1501 International Accounting Standards 1505 Disclosure of accounting policies 1506 Accounting changes 1508 Measurement uncertainty 1510 Current assets and current liabilities 1540 Cash flow statements 1581 Business combinations 1590 Subsidiaries 1600 Consolidated financial statements 1625 Comprehensive revaluation of assets and liabilities 1650 Foreign currency translation 1701 Segment disclosures 1751 Interim financial reporting to shareholders 1800 Unincorporated businesses SPECIFIC ITEMS - ACCOUNTING 3000 Cash 3010 Temporary investments 3020 Accounts and notes receivable 3025 Impaired loans 3030 Inventories 3040 Prepaid expenses 3050 Long-term investments 3055 Interests in joint ventures 3061 Property, plant and equipment 3062 Goodwill and other intangible asset 3065 Leases 3070 Deferred charges 3210 Long-term debt 3240 Share capital 3250 Surplus 3260 Reserves 3280 Contractual obligations 3290 Contingencies 3400 Revenue 3450 Research and development costs 3461 Employee future benefits 3465 Income taxes 3475 Discontinued operations 3480 Extraordinary items 3500 Earnings per share 3610 Capital transactions 3800 Accounting for government assistance 3805 Investment tax credits 3820 Subsequent events 3830 Non-monetary transactions 3840 Related party transactions 3841 Economic dependence 3850 Interest capitalized disclosure considerations 3860 Financial instruments - disclosure and presentation SPECIALIZED AREAS - ACCOUNTING 4100 Pension plans 4210 Life insurance enterprises - specific items 4250 Future-oriented financial information 4400 Financial statement presentation by not-for-profit organizations
GENERAL ASSURANCE AND AUDITING INTRODUCTION TO ASSURANCE AND RELATED SERVICES 5020 Association 5025 Standards for assurance engagements 5050 Using the work of internal audit 5090 Audit of financial statements - an introduction 5100 Generally accepted auditing standards 5130 Materiality and audit risk in conducting an audit 5135 Auditor's responsibility to detect and communicate misstatements 5136 Misstatements - illegal acts 5140 Knowledge of the entity's business 5145 Documentation 5150 Planning and supervision Internal control in the context of an audit 5200 Scope and introduction 5205 Understanding internal control for audit planning purposes 5210 Assessing control risk 5220 Weaknesses in internal control 5300 Audit evidence 5301 Analysis 5303 Confirmation 5305 Audit of accounting estimates 5310 Audit evidence considerations when an enterprise uses a service organization 5360 Using the work of a specialist 5365 Communications with actuaries 5400 The auditor's standard report 5405 Date of the auditor's report Modifications to the auditor's standard report 5510 Reservation in the auditor's report 5520 Auditor's report on non-consolidated financial statements prepared in accordance with paragraphs 3050.39-.49 of LONG TERM INVESTMENTS 5610 Foreign reporting 5701 Other reporting matters 5750 Communication of matters identified during the financial statement audit 5800 Special reports (5800, 5805, 5815 and 9100) 5900 Opinions on control procedures at a service organization SPECIFIC ITEMS - AUDIT OF FINANCIAL STATEMENTS 6560 Communications with law firms regarding claims and possible claims 6930 Reliance on another auditor 7050 Auditor review of interim financial statements SPECIALIZED AREA 7100 The auditor's involvement with prospectuses and other offering documents 7200 Auditor assistance to underwriters and other 7500 The auditor's involvement with annual reports 7600 Reports on the application of accounting principles, auditing standards or review standards RELATED SERVICES 8100 Review engagements (8100, 8200, 8500, 8600) 9200 Compilation engagements