Acca Aa (F8) - Audit And Assurance

What you'll learn
Understand a basic understanding of the audit environment.
Understand how to conduct an external audit through various audit procedures.
Understand the audit cycles from planning, execution and audit reports.
Understand internal control and how to implement them.
Requirements
None. This course is designed for new students with an interest in auditing and assurance.
Description
This course is aimed to develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory frameworkOn successful completion of this paper, candidates should be able to: A. Explain the concept of audit and assurance and the functions of audit, corporate governance, including ethics and professional conduct, describing the scope and distinguishing between the functions of internal and external audit. B. Demonstrate how the auditor obtains and accepts audit engagements, obtains an understanding of the entity and its environment, assesses the risk of material misstatement (whether arising from fraud or other irregularities) and plans an audit of financial statements.C. Describe and evaluate internal controls, techniques and audit tests, including IT systems to identify and communicate control risks and their potential consequences, making appropriate recommendations.D. Identify and describe the work and evidence obtained by the auditor and others required to meet the objectives of audit engagements and the application of the International Standards on Auditing (ISAs).E. Explain how consideration of subsequent events and the going concern principle can inform the conclusions from audit work and are reflected in different types of auditor's report, written representations and the final review and report.
Overview
Section 1: Introduction
Lecture 1 Audit and other assurance engagements
Lecture 2 Statutory audit and regulation
Lecture 3 Corporate governance
Lecture 4 Ethics
Lecture 5 Internal audit
Lecture 6 Risk assessment
Lecture 7 Audit planning and documentation
Lecture 8 Introduction to audit evidence
Lecture 9 Internal control
Lecture 10 Tests of control
Lecture 11 Audit procedures and sampling
Lecture 12 Non-current assets
Lecture 13 Inventory
Lecture 14 Receivables
Lecture 15 Cash and bank
Lecture 16 Liabilities, capital and directors' emoluments
Lecture 17 Not-for-profit organisations
Lecture 18 Review and reporting
Lecture 19 Reports
Students that are studying or have an interest in auditing and assurance

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