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Planning and Risk Assessment

Internal Controls

Audit Evidence

Review and Reporting

Exam Practice Pack

Click to practice section based questions


Planning and risk assessment

Internal control

Audit evidence

Review and reporting

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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 syllabus

The broad syllabus headings are;


Audit Framework and regulation


Planning and risk assessment


Internal controls


Audit evidence


Review and Reporting


Employability and technology skills

The Exam

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


Time allowed

3 hours

Total Marks


This content is available for purchase users

Recorded lectures across
100% of the syllabus


Questions across every chapter and
03 mock exams with answers


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