Finance & Accounting Online Course by Udemy, On Sale Here
Learn what auditors are, what auditors do and how to become an auditor.
An excellent training about Accounting & Bookkeeping
ACCA: AA (F8) – Audit and assurance
This course is aimed to develop knowledge and understanding of theprocess of carrying out the assurance engagementand its application in the context of the professionalregulatory frameworkOn successful completion of this paper, candidatesshould 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 andaccepts audit engagements, obtains anunderstanding of the entity and itsenvironment, assesses the risk of material misstatement (whether arising from fraud orother irregularities) and plans an audit offinancial statements.C. Describe and evaluate internal controls, techniques and audit tests, including ITsystems to identify and communicate controlrisks and their potentialconsequences, makingappropriate recommendations.D. Identify and describe the work and evidenceobtained by the auditor and others required tomeet the objectives of audit engagements andthe application of theInternational Standardson Auditing (ISAs).E. Explain how consideration of subsequentevents and the going concern principle caninform the conclusions from audit workand are reflected in different types of auditorsreport, written representations and the finalreview and report.
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