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ACCA-AA-Audit and Assurance

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Abdullah Al Mahmud Md. Kayes ACCA, CISA
ACCA-Skills Level
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৳13,000.00 ৳10,500.00
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Course description:

The syllabus for Paper F8, Audit and Assurance, focuses on developing knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.

The Audit and Assurance syllabus is essentially divided into five areas. The syllabus starts with the nature, purpose and scope of assurance engagements both internal and external, including the statutory audit, its regulatory environment, and introduces governance and professional ethics relating to audit and assurance. It then leads into planning the audit and performing risk assessment. The syllabus then covers a range of areas relating to an audit of financial statements including the scope of internal control. These include, evaluating internal controls, audit evidence, and a review of the financial statements. In addition to final review procedures, the final section concentrates on reporting, including the form and content of the independent auditor’s report.

This papers is assessed by 3 hours computer based examination (Session CBE) and examines both technical and interpretational skills. The pass mark is 50%.

Certification:

You won’t get any certificate on completion of this paper. However, this is a mandatory module to pass to complete your ACCA qualification. However, students will be awarded “Advanced Diploma in Accounting and Business” when they have successfully completed (either passed or exempt) Papers F4-F9. A positive result is required for all nine F1 to F9 papers in order for the Advanced Diploma in Accounting and Business certificate to be awarded.

 Learning outcomes:

On successful completion of this paper, candidates should be able to:

  1. 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.
  2. Demonstrate how the auditor obtains and accepts audit engagements, obtains an understanding of the entity and its environment, assesses the risk of material misstatement (whether arising from fraud or other irregularities) and plans an audit of financial statements.
  3. Describe and evaluate internal controls, techniques and audit tests, including IT systems to identify and communicate control risks and their potential consequences, making appropriate recommendations.
  4. Identify and describe the work and evidence obtained by the auditor and others required to meet the objectives of audit engagements and the application of the International Standards on Auditing (ISAs)
  5. Explain how consideration of subsequent events and the going concern principle can inform the conclusions from audit work and are reflected in different types of auditor’s report, written representations and the final review and report.

Course features:

  • Lectures : 20
  • Revision class: 2
  • Class Tests: 2
  • Mock Tests : 3
  • Duration: 4 Months
  • Course level : Skill level
  • Language : English
  • Students: 30
  • Certificate: No
  • Assessments: Computer Based Exam
Performance Objectives
Essential Technical
PO1 – Professionalism and Ethics PO18 – Prepare and Plan the Audit Process
PO4 – Governance, Risk and Control PO19 – Collect and Evaluate Evidence for and Audit
PO20- Review and Report on the findings of and Audit
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Course Features

  • Lectures 28
  • Quizzes 5
  • Duration 4 Months
  • Skill level Skill levels
  • Language English
  • Students 1875
  • Assessments Yes
CoursesACCA-Skills LevelACCA-AA-Audit and Assurance
  • Part A: Audit Framework and regulation 9

    • Lecture1.1
      Orientation
    • Lecture1.2
      Audit and Assurance engagements
    • Lecture1.3
      Statutory audit and regulations
    • Lecture1.4
      Corporate Governance
    • Lecture1.5
      Professional Ethics
    • Lecture1.6
      Internal Audit
    • Lecture1.7
      Exam Kit Solving Governance
    • Lecture1.8
      Exam Kit Solving Ethics
    • Lecture1.9
      Exam Kit Solving Internal Audit
  • Part B: Planning and Risk Assessment 5

    • Lecture2.1
      Risk Assesment
    • Lecture2.2
      Audit Planning and Documentation
    • Lecture2.3
      Exam Kit Solving
    • Lecture2.4
      Exam Kit Solving (after completion of Part D)
    • Quiz2.1
      Test -1 0 question
  • Part C: Internal Control 5

    • Lecture3.1
      Internal Control
    • Lecture3.2
      Tests of Control
    • Lecture3.3
      Exam Kit Solving
    • Lecture3.4
      Exam Kit Solving
    • Quiz3.1
      Test -2 0 question
  • Part D: Audit Evidence 5

    • Lecture4.1
      Evidence
    • Lecture4.2
      Not For Profit
    • Lecture4.3
      Exam Kit Solving
    • Lecture4.4
      Exam Kit Solving
    • Lecture4.5
      Exam Kit Solving
  • Part: E Review & Reporting 9

    • Lecture5.1
      Audit review and Report
    • Lecture5.2
      Exam Kit Solving
    • Lecture5.3
      Exam Kit Solving
    • Quiz5.1
      Mock exam 1 0 question
    • Lecture5.4
      Mock exams short review session 1-2-1
    • Quiz5.2
      Mock exam 2 0 question
    • Lecture5.5
      Mock exams short review session 1-2-1
    • Quiz5.3
      Mock exam 3 0 question
    • Lecture5.6
      Mock exams short review session 1-2-1
Avatar
Abdullah Al Mahmud Md. Kayes ACCA, CISA
Abdullah Al Mahmud Md. Kayes, ACCA, CISA Specialized Teaching Area: Taxation (F6) An experienced lecturer of taxation and having proficient skill in teaching over 700+ students in last 7 years with a proven track record of consistent higher pass rates than global pass rates.

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