Advanced Audit And Assurance
LEARNING OUTCOMES
The Advanced Audit and Assurance exam is designed to reflect the challenges auditors will face in their professional life. You will be required to analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.
SYLLABUS
- International regulatory frameworks for audit and assurance services
- Money laundering
- Laws and regulations
- Code of Ethics for Professional Accountants
- Fraud and error
- Professional liability
- Quality control (firm-wide)
- Advertising, tendering and obtaining professional work and fees
- Professional appointments
- Planning, materiality and assessing the risk of material misstatement
- Evidence and testing considerations
- Audit procedures and obtaining evidence
- Using the work of others
- Group audits
- Subsequent events and going concern
- Completion and final review
- Auditor’s reports
- Audit-related and assurance services
- Specific assignments
- The audit of social, environmental and integrated reporting
- The audit of performance information (pre-determined objectives) in the
public sector - Reporting on other assignments
- Professional and ethical developments
- Other current issues
Advanced Audit And Assurance
Association of Chartered Certified Accountants
LEARNING OUTCOMES
The Advanced Audit and Assurance exam is designed to reflect the challenges auditors will face in their professional life. You will be required to analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.
SYLLABUS
- International regulatory frameworks for audit and assurance services
- Money laundering
- Laws and regulations
- Code of Ethics for Professional Accountants
- Fraud and error
- Professional liability
- Quality control (firm-wide)
- Advertising, tendering and obtaining professional work and fees
- Professional appointments
- Planning, materiality and assessing the risk of material misstatement
- Evidence and testing considerations
- Audit procedures and obtaining evidence
- Using the work of others
- Group audits
- Subsequent events and going concern
- Completion and final review
- Auditor’s reports
- Audit-related and assurance services
- Specific assignments
- The audit of social, environmental and integrated reporting
- The audit of performance information (pre-determined objectives) in the
public sector - Reporting on other assignments
- Professional and ethical developments
- Other current issues
EXAM PATTERN
Exam Duration
3 Hours
Passing Marks
50/100
Mode of Exam
Online
All Attempts
Mar/June/Sep/Dec
ACCA Course By Tishadz
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