ACCA - The Complete Audit & Assurance (AA) Course 2022-23

What you'll learn
A) Explain the concept of audit and assurance and the functions of audit, corporate governance, including ethics and professional conduct.
B) Demonstrate how the auditor obtains and accepts audit engagements, obtains an understanding of the entity and its environment, assess risk of m. misstatement
C) Describe and evaluate internal controls, techniques and audit tests, including IT systems to identify and communicate control risks.
D) Identify and describe the work and evidence obtained by the auditor and others required to meet the objectives of audit engagements & the application of ISA
E) Explain how consideration of subsequent events, going concern principle can inform the conclusions from audit work and are reflected in auditor's report
Requirements
All level
Description
The Audit and Assurance (AA) course is essentially divided into six sections. The course starts with the nature, purpose, and scope of assurance engagements, including the statutory audit, and its regulatory environment, and introduces governance and professional ethics relating to audit and assurance.It then leads to audit planning the audit and performing a risk assessment. The course then covers a range of areas relating to an audit of financial statements including the scope of internal control and the role and function of internal audit. These include the evaluation of internal controls, audit evidence, and a review of the financial statements.In addition to final review procedures, the course concentrates on reporting, including the form and content of the independent auditor's report.The AA exam is assessed by a three-hour computer-based examination. All questions are compulsory. The exam will contain both computational and discursive elements. Some questions will adopt a scenario/case study approach. Prior to the start of the exam, candidates are given an extra 10 minutes to read the exam instructions.Section A-----------Section A of the exam comprises three 10 mark case-based questions. Each case has five objective test questions worth 2 marks each.Section B----------Section B of the exam comprises one 30 mark question and two 20 mark questions.Section B of the exam will predominantly examine one or more aspects of audit and assurance from planning and risk assessment, internal control, or audit evidence, although topics from other syllabus areas may also be included.Total 100 marks
Overview
Section 1: Introduction to Audit & Assurance
Lecture 1 Overview of AA
Section 2: Course Content
Lecture 2 Chapter 1: The Concept of Audit & Other Assurance Engagements
Lecture 3 Chapter 2: External Audit
Lecture 4 Chapter 3: Corporate Governance
Lecture 5 Chapter 4: Professional Ethics & ACCA's Code of Ethics and Conduct
Lecture 6 Chapter 5: Obtaining & Accepting Audit Engagement
Lecture 7 Chapter 6: Assessing Audit Risk
Lecture 8 Chapter 7: Audit Planning
Lecture 9 Chapter 8: Audit Documentation & Reliance on Works of Others
Lecture 10 Chapter 9: System of Internal Control
Lecture 11 Chapter 10: Internal Audit & Outsourcing
Lecture 12 Chapter 11: Transactional Cycle
Lecture 13 Chapter 12: Audit Evidence & Audit Procedures
Lecture 14 Chapter 13: Audit Sampling & Other means of Testing
Lecture 15 Chapter 14: Audit of Assets
Lecture 16 Chapter 15: Audit of Liabilities & Equity
Lecture 17 Chapter 16: Subsequent Event, Going Concern, Written Representation
Lecture 18 Chapter 17: The Independent Auditor's Report
ACCA Students,Audit Staff,Undergraduate students,Anyone wants to learn about audit

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