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ACCA - Audit and Assurance (AA)
Study Videos
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Planning and Risk Assessment
- 22 Videos
Internal Controls
- 22 Videos
Audit Evidence
- 38 Videos
Review and Reporting
- 20 Videos
- The concept of audit and other assurance engagements
- External audits
- Corporate governance
- Professional ethics and ACCA’s Code of Ethics and Conduct
Planning and risk assessment
- Obtaining, accepting and continuing audit engagements
- Objective and general principles
- Assessing audit risks
- Understanding the entity, its environment and the applicable financial reporting framework
- Fraud, laws and regulations
- Audit planning and documentation
Internal control
- Internal control systems
- The use and evaluation of systems of internal control by auditors
- Tests of controls
- Communication on internal control
- Internal audit and governance and the differences between external audit and
Audit evidence
- Assertions and audit evidence
- Audit procedures
- Audit sampling and other means of testing
- The audit of specific items
- Automated tools and techniques
- The work of others
Review and reporting
- Subsequent events
- Going concern
- Written representations
- Audit finalization and the final review
- The Independent Auditor’s Report
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