Audit and Assurance (AA)
6个单元 · 32个章节
免费的Audit and Assurance (AA)学习笔记，专为ACCA学生准备。下列每个章节都涵盖一个重点主题，附有例题与练习提示，可在 thinka 应用中延伸练习。
A. Audit framework and regulation
The concept of audit and other assurance engagements
External audits
Corporate governance
Professional ethics and ACCA's Code of Ethics and Conduct
B. Planning and risk assessment
Obtaining, accepting and continuing audit engagements
Objective and general principles
Assessing audit risks
Understanding the entity and its environment and the applicable financial reporting framework
Fraud, laws and regulations
Audit planning and documentation
C. Internal control
Systems of internal control
The use and evaluation of systems of internal control by auditors
Tests of controls
Communication on internal control
Internal audit and governance and the differences between external audit and internal audit
The scope of the internal audit function, outsourcing and internal audit assignments
D. Audit evidence
Assertions and audit evidence
Audit procedures
Audit sampling and other means of testing
The audit of specific items
Automated tools and techniques
The work of others
Not-for-profit organisations
E. Review and reporting
Subsequent events
Going concern
Written representations
Audit finalisation and the final review
The Independent Auditor's Report
F. 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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