• 1

  A | Regulatory Environment

  • 1. International regulatory frameworks for audit and assurance services
  • 2. Money laundering
  • 3. Laws and regulations
• 2

  B | Professional and Ethical Considerations

  • 1. Code of Ethics for Professional Accountants
  • 2. Fraud and error
  • 3. Professional liability
• 3

  C | Quality Management and Practice Management

  • 1. Quality management (firm-wide)
  • 2. Advertising, tendering, and obtaining professional work and fees
  • 3. Professional appointments
• 4

  D | Planning and conducting an audit of historical financial information

  • 1. Planning, materiality and assessing the risk of material misstatement
  • 2. Evidence and testing considerations
  • 3. Audit procedures and obtaining evidence
  • 4. Using the work of others
  • 5. Group audits
• 5

  E | Completion, review, and reporting

  • 1. Subsequent events and going concern
  • 2. Completion and final review
  • 3. Auditor’s reports
  • 4. Reports to those charged with governance and management
• 6

  F | Other assignments

  • 1. Audit-related and assurance services
  • 2. Specific assignments
  • 3. The audit of social, environmental, sustainability and integrated reporting
  • 4. The audit of performance information (pre-determined objectives) in the public sector
  • 5. Reporting on other assignments
• 7

  G | Current Issues and Developments

  • 1. Professional and ethical developments
  • 2. Other current issues
• 8

  H | Professional skills

  • 1. Communication
  • 2. Analysis and evaluation
  • 3. Professional Scepticism and Judgement
  • 4. Commercial acumen
• 9

  I | 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 required by the workspace.
  • 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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Full ACCA