Audit And Assurance
LEARNING OUTCOMES
You’ll develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.
SYLLABUS
- The concept of audit and other assurance engagements
- External audits
- Corporate governance
- Professional ethics and ACCA’s Code of Ethics and Conduct
- Obtaining, accepting and continuing audit engagements
- Objective and general principles
- Assessing audit risks
- Understanding the entity and its environment
- Fraud, laws and regulations
- Audit planning and documentation
- Internal control systems
- The use and evaluation of internal control systems by auditors
- Tests of controls
- Communication on internal control
- Internal audit and governance and the differences between external audit and internal audit
- The scope of the internal audit function, outsourcing and internal audit assignments
- Financial statement assertions and audit evidence
- Audit procedures
- Audit sampling and other means of testing
- The audit of specific items
- Automated tools and techniques
- The work of others
- Not-for-profit organizations
- Subsequent events
- Going concern
- Written representations
- Audit finalization and the final review
- The Independent Auditor’s Report
Audit And Assurance
Association of Chartered Certified Accountants
LEARNING OUTCOMES
You’ll develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.
SYLLABUS
- The concept of audit and other assurance engagements
- External audits
- Corporate governance
- Professional ethics and ACCA’s Code of Ethics and Conduct
- Obtaining, accepting and continuing audit engagements
- Objective and general principles
- Assessing audit risks
- Understanding the entity and its environment
- Fraud, laws and regulations
- Audit planning and documentation
- Internal control systems
- The use and evaluation of internal control systems by auditors
- Tests of controls
- Communication on internal control
- Internal audit and governance and the differences between external audit and internal audit
- The scope of the internal audit function, outsourcing and internal audit assignments
- Financial statement assertions and audit evidence
- Audit procedures
- Audit sampling and other means of testing
- The audit of specific items
- Automated tools and techniques
- The work of others
- Not-for-profit organizations
- Subsequent events
- Going concern
- Written representations
- Audit finalization and the final review
- The Independent Auditor’s Report
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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