Audit and Assurance (#AA) (#acca) Syllabus Index, #shorts

Fahim Akthar Ullal
Fahim Akthar Ullal
283 بار بازدید - 10 ماه پیش - Audit and Assurance (
Audit and Assurance (#AA) (#acca) Syllabus Index, #shorts  


However, as of my last knowledge update in September 2021, I can provide a general outline of the topics typically covered in the ACCA Audit and Assurance (AA) paper:

The Audit Framework and Regulation:

The regulatory environment.
Professional ethics in audit and assurance.
Quality control and assurance engagements.
Planning and Risk Assessment:

Audit planning and risk assessment.
Materiality and audit evidence.
Internal Control:

Internal control systems.
Control testing and substantive procedures.
Audit Evidence:

Audit procedures and sampling.
Auditing accounting systems.
Review and Reporting:

Review and other assurance engagements.
Audit reports and reporting.
Audit Completion and Audit Review:

Audit completion and finalization.
Audit review and audit program.
Professional and Ethical Considerations:

Professional ethics and independence.
Professional liability, legal responsibilities, and engagement documentation.
Current Issues and Developments:

Emerging issues in audit and assurance.
Please note that the ACCA syllabus may evolve, and specific details of the syllabus can change over time. It's crucial to refer to the official ACCA website or materials provided by ACCA-approved tuition providers for the most current syllabus and exam information. Additionally, ACCA exams may include questions that require candidates to apply their knowledge to practical scenarios and case studies, so it's important to not only understand the theoretical concepts but also be able to apply them in real-world situations.

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10 ماه پیش در تاریخ 1402/06/28 منتشر شده است.
283 بـار بازدید شده
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