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Acca audit and assurance full syllabus notes ( excluding substantive procedure )

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These notes will help provide you with revision material and give you important key points for each section and chapter and section as well as question solving for important high narks chapters and when studied along side taking your own lectures from your own source you are sure to ace your acca audit and assurance exam.

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Acca audit and assurance summarized notes
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Subjects

  • Introduction
  • Regulation
  • Internal control
  • Substantive procedure
  • Audit documentation
  • Materiality
  • Subsequent events
  • Planning
  • Audit evidence
  • Corporate governance
  • Hierarchy of company
  • Election of auditors
  • Weaknesses of corporate governance
  • Ethics
  • Threats
  • Safeguards
  • Audit engagement letter
  • Internal audit
  • Advantages of internal auditors
  • Disadvantages of internal auditor
  • Report
  • Elements of an audit report
  • Types of audit opinions
  • Sufficient and appropriate audit evidence
  • Adjusting events
  • Non adjusting events
  • Questions
  • Impact of financial statements
  • Impact on audit report
  • Going concern
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