ACCA December Lectures for March Exams (AA-Audit and Assurance (Fundamental, Applied Skills))
About This Course
This module focuses on the principles and practices of audit and assurance engagements. It covers the regulatory framework, ethical considerations, and techniques for planning, executing, and reporting on audits. The course prepares students to demonstrate a comprehensive understanding of the auditor’s role and responsibilities.
Learning Objectives
Understand the purpose, objectives, and scope of audit and assurance engagements.
Apply International Standards on Auditing (ISAs) to various audit scenarios.
Identify and evaluate risks of material misstatement in financial statements.
Plan and conduct audit procedures, including substantive testing and internal control assessments.
Prepare and present clear and accurate audit reports.
Address ethical issues and professional responsibilities in the context of audit engagements.
Requirements
- Completion of ACCA Knowledge Level or equivalent foundational qualifications.
- Basic understanding of financial reporting principles and accounting standards.
- Access to ACCA-approved study materials and past questions for practice.
- Commitment to attending lectures, engaging in practical exercises, and participating in group discussions.
Target Audience
- Aspiring Chartered Certified Accountants pursuing the ACCA Applied Skills Level qualification.
- Students and professionals preparing for roles in external or internal auditing.
- Finance and accounting graduates seeking to understand auditing principles and standards.
- Business professionals aiming to enhance their knowledge of assurance processes and financial reporting integrity.