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Introduction to Financial Reporting (FR)
Purpose of the syllabus
The aim of the syllabus is to develop knowledge and skills in the understanding of the Auditing practices, along with many other areas which are crucial for auditing.
The broad syllabus headings are;
Audit Framework and regulation
Planning and risk assessment
Review and Reporting
Employability and technology skills
The syllabus is assessed by a three-hour computer-based examination.
The examination consists of:
Number of marks
Section A – three 10-mark case based questions. Each case has five objective test questions worth 2 marks each
Section B – One 30-mark question and two 20 marks questions