ACCA OnDemand - Strategic Professional - Options - Advanced Audit & Assurance (AAA)

The Advanced Audit & Assurance syllabus covers the legal and regulatory environment including money laundering, professional and ethical considerations, practice management, the audit of financial statements, and audit reporting.

It also covers other assignments including prospective financial information, due diligence, forensic audit as well as
current audit-related and assurance services issues and developments.

Learning objectives

• Identify the legal and regulatory environment and its impact on audit and assurance practice
• Demonstrate the ability to work effectively on an assurance or other service engagement within a professional and ethical framework
• Assess and recommend relevant quality control policies and procedures in practice management
• Identify the auditor’s role in relation to the acceptance and retention of professional appointments
• Identify and formulate the work required to meet the objectives of audit assignments and apply the International Standards on Auditing (UK)
• Evaluate findings and the results of work performed and draft suitable reports on assignments
• Identify and formulate the work required to meet the objectives of non-audit assignments
• Understand the current issues and developments relating to the provision of audit-related and assurance services

Upcoming dates

* Inclusive of VAT