• 1

  A | Audit Framework and Regulation

  • 1. The concept of audit and other assurance engagements
  • 2. External audits
  • 3. Corporate governance
  • 4. Professional ethics and ACCA's Code of Ethics and Conduct
• 2

  B | Planning and Risk Assessment

  • 1. Obtaining, accepting and continuing audit engagements
  • 2. Objective and general principles
  • 3. Assessing audit risk
  • 4. Understanding the entity and its environment and the applicable financial reporting framework
  • 5. Fraud, laws and regulations
  • 6. Audit planning and documentation
• 3

  C | Internal Control

  • 1. System of internal control
  • 2. The use and evaluation of systems of internal control by auditors
  • 3. Test of controls
  • 4. Communication on internal control
  • 5. Internal audit and government and the differences between external audit and internal audit
  • 6. The scope of the internal audit function, outsourcing and internal audit assignments
• 4

  D | Audit Evidence

  • 1. Assertions and audit evidence
  • 2. Audit procedures
  • 3. Audit sampling and other means of testing
  • 4. The audit of specific items
  • 5. Automated tools and techniques
  • 6. The work of others
  • 7. Not-for-profit organisations
• 5

  E | Review and Reporting

  • 1. Subsequent events
  • 2. Going concern
  • 3. Written representations
  • 4. Audit finalisation and the final review
  • 5. The independent Auditor's Report
• 6

  F | Employability and Technology Skills

  • 1. Use computer technology to efficiently access and manipulate relevant information
  • 2. Work on relevant response options using available functions and technology as would be required in the workplace
  • 3. Navigate windows and computer screens to create and amend responses to exam requirements using the appropriate tools
  • 4. Present data and information effectively using the appropriate tools

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