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Advanced Audit and Assurance (AAA)
9 sections available · 34 chapters available
Free Advanced Audit and Assurance (AAA) study notes for ACCA students. Each chapter below covers a key topic with worked examples and practice prompts you can take into the thinka app.
A. Regulatory environment
International regulatory frameworks for audit and assurance services
Money laundering
Laws and regulations
B. Professional and ethical considerations
Code of Ethics for Professional Accountants
Fraud and error
Professional liability
C. Quality management
Quality management (firm and engagement level)
Advertising, tendering, and obtaining professional work and fees
Professional appointments
D. Planning and conducting an audit of historical financial information
Planning, materiality and assessing the risk of material misstatement
Evidence and testing considerations
Audit procedures and obtaining evidence
Using the work of others
Group audits
E. Completion, review and reporting
Subsequent events and going concern
Completion and final review
Auditor's reports
Reports to those charged with governance and management
F. Other assignments
Audit-related and assurance services
Specific assignments
The audit of performance information (pre-determined objectives) in the public sector
Reporting on other assignments
The assurance of sustainability information
G. Current issues and developments
Professional and ethical developments
Developments in sustainability assurance
Other current issues
H. Professional skills
Communication
Analysis and evaluation
Professional scepticism and judgement
Commercial acumen
I. Employability and technology skills
Use computer technology to efficiently access and manipulate relevant information
Work on relevant response options, using available functions and technology, as would be required in the workplace
Navigate windows and computer screens to create and amend responses to exam requirements, using the appropriate tools
Present data and information effectively, using the appropriate tools
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