ACCA: Audit and Assurance (AA)
ACCA: Audit and Assurance (AA)
Course Overview
Topics Covered
Understand the audit process and how assurance enhances financial credibility. Audit and Assurance focuses on risk, controls and ethical auditing practices.
- Audit and Other Assurance Engagements
- External Audit
- Corporate Governance
- Professional Codes of Ethics and Conduct
- Auditor Appointment
- Audit Documentation
- Audit Planning
- Identifying and Assessing Risk
- System of Internal Control
- Audit Materiality
- Fraud, Law and Regulations
- Tests of Control
- Communication on Internal Control
- Internal Audit
- Audit Evidence
- Analytical Procedures
- Accounting Estimates
- The Work of Others
- Audit Sampling
- Written Representations
- Automated Tools and Techniques
- Non-Current Assets
- Inventory
- External Confirmations, Receivables and Sales
- Share Capital, Reserves and Directors' Remuneration
- Bank and Cash
- Liabilities, Provisions and Contingencies
- Small Business and Not-for-Profit Organisations
- Audit Finalisation
- The Independent Auditor's Report
- Going Concern
What this includes?
Access to Learning Management System
High-Quality Recorded Lectures
Latest and Updated Study Material
Question Bank with step-by-step solved examples
Test & Mock exams to track progress
Instructor

Ishitha Raichura
CA & Full Time Trainer
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