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8/3/2019 Audit and Assurancef8int Syll Sg
1/12
Audit an
1
d Assurance(INT) (F8)December 2009
This syllabus and study guide is designed to help
nd to provide detailed
d in
tion session.
AND
apers
s
eding o
erpinne
nce
. Thes
r paper
h other
en the accounting an
inks between these are sho
as dotted line arrows. This diagram indicates whe
knowledg
previous
the syllabus
of the
the broadest sense the
ral mai
the syllabus and study
guide into discrete sections.
Relational diagram of the main capabilities
This diagram illustrates the flows and links between
the main capabilities (sections) of the syllabus and
should be used as an aid to planning teaching and
learning in a structured way.
Syllabus rationale
the syllabus is
ties are linked.
The rationale also explains in further detail what the
ination intends to assess and why.
This shows the breakdown of the main capabilities
abus into subject areas. This is
the blueprint for the detailed study guide.
ing the syllabus
This section briefly explains the structure of the
ssed.
at students, tuition
hould use as the basis of
ials.
the detail of the
ely identifies what
nation session.
tion and
ivided into sections
lities identified in theivided into subject
es included
yllabus. Subject areas are broken
down into sub-headings which describe the detailed
ssed in examinations.
may require students to
the broad intellectual level at
monstrated
shers: BPP
ishing.
Both these publishers base their
study texts on the detailed contents of the study
guides as published by ACCA. ACCA takes no
editorial responsibility for the detailed content of
these study texts although ACCA examiners will
annually review their content for general
appropriateness and relevance in supporting
effective study towards ACCA examinations.In addition ACCA examiners will recommend other
with planning study a
information on what could be assesse
any examina
THE STRUCTURE OF THE SYLLABUS
STUDY GUIDE
Relational diagram of paper with other p
This diagram shows direct and indirect link
between this paper and other papers prec rStudy Guidefollowing it. Some papers are directly und d
by other papers such as Advanced Performa
Management by Performance Management e This is the main document th
links are shown as solid line arrows. Othe s providers and publishers s
only have indirect relationships with eac
such as links existing betwe d
auditing papers. The l wn study guide which comprehensiv
re could be assessed in any exami
you are expected to have underpinning e The study guide is a precise reflec
and where it would be useful to review
learning before undertaking study.
Overall aim of
This explains briefly the overall objective
paper and indicates in
capabilities to be developed within the paper.
Main capabilities
This papers aim is broken down into seve n (*see intellectual levels below).
capabilities which divide
This is a narrative explaining how
structured and how the main capabili
exam
Detailed syllabus
(sections) of the syll
Approach to examin
examination and how it is asse
their studies, instruction and mater
Examinations will be based on
breakdown of the syllabus. It is d
based on the main capabisyllabus. These sections are d
areas which relate to the sub-capabiliti
in the detailed s
outcomes that could be asse
These outcomes are described using verbs
indicating what exams
demonstrate, and
which these may need to be de
Reading lists
ACCA has two official publi
Learning Media and Kaplan Publ
8/3/2019 Audit and Assurancef8int Syll Sg
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2
dents ma
the
ant articles will also b
tant.
broaden
d professiona
on their way
The specific capabilities within the detailed
ssessed at one
e levels:
relate to the
owledge
onal le
ide
, or
marked
nch an ar
. Howe
nowledge
ule and
the Professional level, some lower level
ue to be assessed as the student
gh each module and level. This
re will be a
casionally
sed a
G HOURS
The ACCA qualification does not prescribe or
recommend any particular number of learning hours
for examinations because study and learning
patterns and styles vary greatly between people and
organisations. This also recognises the wide
diversity of personal, professional and educational
circumstances in which ACCA students find
themselves.
23 and 35 main
on the nature of
the subject and how these areas have been broken
E
.
The Fundamentals level examinations contain
100% compulsory questions to encourage
readth of each
d by equivalent
puter based
re all paper based
-hour papers. The structure of papers varies
from ten questions in the Corporate and Business
rk questions in
ividual questions
between
10 and 30 marks.
all three-hour
paper based examinations, all containing twoy, but there will be
apers, ACCA has
d planning time.
t the beginning of
allow candidates to
lanning their
efore they start writing in their answer
books. This time should be used to ensure that all
the information and exam requirements are properly
read and understood.
During reading and planning time candidates may
only annotate their question paper. They may not
write anything in their answer booklets until told to
do so by the invigilator.
text books where appropriate, which stu y Each syllabus contains between
read in order to widen their reading beyond
approved study texts. Relev e
published instudent accoun
INTELLECTUAL LEVELS
The syllabus is designed to progressively
and deepen the knowledge, skills an l between modules and leve
values demonstrated by the student
through the qualification.
syllabuses and study guides are a of syllabus.
three intellectual or cognitiv
Level 1: Knowledge and comprehension
Level 2: Application and analysisLevel 3: Synthesis and evaluation
Very broadly, these intellectual levels three
three cognitive levels at which the Kn
module, the Skills module and the Professi vel Law (F4) paper to four 25 ma
are assessed.
Each subject area in the detailed study gu
included in this document is given a 1, 2
3 superscript, denoting intellectual level, at The Professional level papers are
the end of each relevant line. This gives aindication of the intellectual depth at whi
ation
ea
ver,
sections. Section A is compulsor
some choice offered in Section B.
For all three hour examination p
introduced 15 minutes reading an
could be assessed within the examin
while level 1 broadly equates with the K
module, level 2 equates to the Skills mod
level 3 to
skills can contin
progresses throu
reflects that at each stage of study the
This additional time is allowed a
each three-hour examination to
read the questions and to begin p
answers b
requirement to broaden, as well as deepen
capabilities. It is also possible that oc
some higher level capabilities may be asses t
lower levels.
LEARNIN
subject area headings depending
down.
GUIDE TO EXAM STRUCTUR
The structure of examinations varies within and
ls
candidates to study across the b
The Knowledge module is assesse
two-hour paper based and com
examinations.
The Skills module examinations a
Financial Management (F9). Ind
odule papers will attractwithin all Skills m
8/3/2019 Audit and Assurancef8int Syll Sg
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3
Section
with all
this
nts a choice of two from
ns
ns, ea
Section B will
offer a choice of two from three questions totallin
attracting
25 marks.
ation
T
xamination
techniques,
s specified.
ssurance,
d
le
ctly
ld potentially be
ions..
issuedor
lation passedon or before 30 September
ne 1st of the
ear after.
June 2009,
mber 2009 (and March 2010 where
ulations issued
mber
e above dates may be
the
hen
regulation or legislation has been formally approved.
The term effective relates to when regulation or
legislation must be applied to an entity transactions
and business practices.
The study guide offers more detailed guidance onthe depth and level at which the examinable
documents will be examined. The study guide
fore be read in conjunction with the
examinable documents list.
The Essentials module papers all have a A
containing a major case study question
requirements totalling 50 marks relating to
case. Section B gives stude
three 25 mark questions.
Section A of each of the Options papers contai
ch50-70 compulsory marks from two questio
attracting between 25 and 40 marks.
g
30-50 marks, with each question
between 15 and
The pass mark for all ACCA Qualific
examinations is 50%
GUIDE TO EXAMINATION ASSESSMEN
ACCA reserves the right to examine anything
any econtained within the study guide at
session. This includes knowledge,
principles, theories, and concepts a
For the financial accounting, audit and a
law and tax papers except where indicate
otherwise, ACCA will publish examinab
documents once a year to indicate exa
what regulations and legislation cou
assessed within identified examination sess
For paper based examinations regulation
legis th
annually, will be assessed from Ju
following year to May 31st of the y
Therefore, paper based examinations in
Dece
applicable) will be assessed on reg
and legislation passed on or before 30 Septe
2008.
Regulation issued or legislation passed inaccordance with th
examinable even if the effectivedate is in
future.
The term issued or passed relates to w
should there
8/3/2019 Audit and Assurancef8int Syll Sg
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4
Syllabus e of internal audit andverall
nt and its relationship
ditor obtains an
and its
the risk of material
ng from fraud or
lans an audit of
information systems
ntrols to identify and
and their potential
appropriate
ctives of audit
ation of the
Auditing
dify the audit plan
Explain how the conclusions from audit work
are reflected in different types of audit report,
ements of each type of report.
B Explain the natur
describe its role as part of o
performance managemePA
(P1)
AAA
(P7)with the external audit
C Demonstrate how the au
understanding of the entity
environment, assesses
misstatement (whether arisi
To develop knowledge and understanding of the
g out the assurance engagement
and its application in the context of the professio
O
:
A Explain the nature, purpose
assurance engagements including the role of
the external audit and its regulatory and ethical
framework
s
ate
rnal co
engagements and the applic
necessary
G
explain the el
RELATIONAL DIAGRAM OF MAIN CAPABILITIES
AIM
process of carryin
nal
communicate control risks
consequences, making
recommendations
regulatory framework.
MAIN CAPABILITIES
n successful completion of this paper, candidates
should be able to
and scope ofas
other irregularities) and p
financial statement
D Describe and evalu
and inte
E Identify and describe the work and evidence
required to meet the obje
International Standards on
F Evaluate findings and mo
Review (F)
Reporting (G)
Planning and risk assessment (C)
Internal control (D) Audit evidence (E)
Audit framework and regulation (A) Internal audit (B)
AA(F8)
CL (F4) FR (F7)
8/3/2019 Audit and Assurancef8int Syll Sg
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5
RATIONALE
ntially
starts with
, its
rofessional
en lea
nterna
een internal
then cover
cial
udit
e financial statements.
en deals with reporting, includ
statutory audit reports, management reports, and
ork and Regulation
surance
ts
ry environment and corporate
f Ethics
and Conduct
rporate governance
ernal and internal audit
audit function
ng the internal audit department
5. Internal audit assignments
C. Planning and risk assessment
1. Objective and general principles
2. Understanding the entity and knowledge of the
business
sessing the risks of material misstatement
and fraud
lytical procedures
an audit
t documentation
7. The work of others
D. Internal control
al control systems
use of internal control systems by auditors
5. The evaluation of internal control components
munication on internal control
e
auditors
3. The audit of specific items
4. Audit sampling and other means of testing
mputer-assisted audit techniques
ganisations
bsequent events
2. Going concern
3. Management representations
4. Audit finalisation and the final review
G. Reporting
1. Audit reports
The Audit and Assurance syllabus is esse
divided into seven areas. The syllabus
the nature, purpose and scope of assurance
engagements, including the statutory audit
regulatory environment, and introduces p
ethics relating to audit and assurance. It th
into internal audit, including the scope of i
audit as well as the differences betw
audit and external audit. The syllabus
range of areas relating to an audit of finan
statements. These include planning and risk
assessment, evaluating internal controls, a
evidence, and a review of th
4. Ana
ds 6. Audi
l
s a
The final section th ing 2. The
internal audit reports.
DETAILED SYLLABUS
A. Audit Framew
1. The concept of audit and other as
engagements
2. Statutory audi
3. The regulatogovernance
4. Professional ethics and ACCAs Code o
B. Internal audit
1. Internal audit and co
2. Differences between ext
3. The scope of the internal
4. Outsourci
3. As
5. Planning
1. Intern
3. Transaction cycles
4. Tests of control
6. Com
E. Audit evidenc
1. The use of assertions by
2. Audit procedures
5. Co
6. Not-for-profit or
F. Review
1. Su
8/3/2019 Audit and Assurancef8int Syll Sg
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2. Reports to management
3. Internal audit reports
BUS
hour paper-
mpulsory
s. The bulk of the questions will be
discursive but some questions involving
time to
time.
labus.
Question 1 will be a scenario-based question worth
30 marks. Question 2 will be a knowledge-basedquestion worth 10 marks. Questions 3, 4 and 5 will
be worth 20 marks each.
APPROACH TO EXAMINING THE SYLLA
The syllabus is assessed by a three-
based examination, consisting of five co
question
computational elements will be set from
The questions will cover all areas of the syl
8/3/2019 Audit and Assurancef8int Syll Sg
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7
Study Guide
1. The concept of audit and other as
gagemen
men
engagements.[1]
ty,
stewardship and agency.
of materiality, true
e) Explain reporting as a means of communitakeholders.[1]
ided
i nments.[1]
.[1]
isms for th
uditors.[2]
ion
d i
statutory audits.[2]
ctives and principle acti
alue (e.g. n
ce risk and
improve performance).[1]
f) Describe the limitations of statutory audits.[1]3. The regulatory environment and corporate
governance
a)
Explain the development and status ofInternational Standards on Auditing.[1]
ship between International
Standards on Auditing and national[1]
c) Discuss the objective, relevance andernance.[2]
cate
ernance.[2]
e) Discuss the provisions of international codes ofe (such as OECD) that are
auditors.[2]
rporate governance
requirements relating to directors
r risk management and
reportingresponsibilities of auditors.[1]
se the structure and roles of audit
committees and discuss their benefits and
portance of internal control and
i) Compare the responsibilities of managementof
4. Professional ethics and ACCAs Code of Ethics
mental principles of
ity, objectivity,
professional competence and due care,
al behaviour.[2]
nceptual framework.[2]
enforcement
mechanisms associated with, ACCAs Code of
Ethics and Conduct.[2]
d) Discuss the requirements of professional ethicsand other requirements in relation to the
acceptance of new audit engagements.[2]
e) Discuss the process by which an auditorobtains an audit engagement.[2]
A AUDIT FRAMEWORK AND REGU
LATIONstandards.
surance importance of corporate gov
engagements
a) Identify and describe the objective aprinciples of external audit en
nd general
ts.[2]
d) Discuss the need for auditors to communiwith those charged with gov
b) Explain the nature and developand other assurance
t of audit corporate governanc
most relevant to
f) Describe good co
c) Discuss the concepts of accountabili[2]
d) Discuss the concepts andnce.[2]
responsibilities (e.g. fo
internal control) and thefair presentation and reasonable assura
cation g) Analyto different s
f) Explain the level of assurance provaudit and other review ass g
bylimitations.[2]
h) Explain the im
2. Statutory auditsa) Describe the regulatory environment w
which statutory audits take place
ithin
e
and auditors for the design and operationsystems and controls.[2]
b) Discuss the reasons and mechanregulation of a
c) Explain the statutory regulations goveappointment, removal and resignat
auditors.[1]
rning the
ofa) Define and apply the funda
professional ethics of integr
d) Discuss the types of opinion provide n c
e) State the obje vities of
i
c) Discuss the sources of, andstatutory audit and assess its v
assisting management to redu
b) Explain the relation
risk management.[1]
and Conduct
onfidentiality and profession
b) Define and apply the co
8/3/2019 Audit and Assurancef8int Syll Sg
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8
ce of engagement letters
and state their contents.[1]
ance
[2
ts of best pract
structure and operations of internal audit
a c d s
porate governance.[2]
e
external and
report
audit.[2]
al audit functio
and the
fun
internal audit assignments.
ilities of internal and
[2]
rtment
Explain the advantages and disadvantages of
ments
a) Discuss the nature and purpose of internalaudit assignments including value for money,
IT, best value and financial.[2]
b) Discuss the nature and purpose of operationalinternal audit assignments including
procurement, marketing, treasury and human
resources management.[2]
C PLANNING AND RISK ASSESSMENT
iples
Identify and describe the need to plan and
perform audits with an attitude of professional
engagement risks
affecting the audit of an entity.[1]
nts of audit risk.[1]
t isk based, procedural
dit work.[2]
e) Discuss the importance of risk analysis.[2]Describe the use of information technology in
ing the entity and knowledge of
the business
Explain how auditors obtain an initial
and knowledge of
iness environment.[2]
aterial misstatementaud
concepts of materiality
and tolerable error.[2]
indicative materiality levels from
c) Discuss the effect of fraud and misstatementsd extent of audit
al procedures
a) Describe and explain the nature and purpose ofanalytical procedures in planning.[2]
b) Compute and interpret key ratios used inanalytical procedures.[2]
5. Planning an audit
a) Identify and explain the need for planning anaudit.[2]
f) Explain the importan
B INTERNAL AUDIT
1. Internal audit and corporate govern
a) Discuss the factors to be taken into accountwhen assessing the need for internal
b) Discuss the elemenaudit. b) Identify and describe]
ice in the
with c) Explain the componereference to appropriate internation
cor
l o e
d) Compare and contras rof
2. Differences between external and int
audit
rnal
and other approaches to au
a) Compare and contrast the role ofinternal audit regarding audit planning and the
collection of audit evidence.[2]
b) Compare and contrast the types ofprovided by internal and external
3. The scope of the intern n u
a) Discuss the scope of internal auditlimitations of the internal audit ction.
[2]
3. Assessing the risks of mand fr
b) Explain the types of audit report pr[1]
ovided in
a) Define and explain the
c) Discuss the responsibexternal auditors for the prevention and
detection of fraud and error.
4. Outsourcing the internal audit depa
a)
outsourcing internal audit.[1]
5. Internal audit assign
1. Objective and general princ
a)scepticism.[2]
f)risk analysis.[1]
2. Understand
a)
nderstanding of the entity
its bus
b) Computefinancial information.[2]
on the audit strategy an
work.[2]
4. Analytic
8/3/2019 Audit and Assurancef8int Syll Sg
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9
contents of the overall
audit strategy and audit plan.[2]
e a
an.[2]
nce between interim
final audit.
ion
rtance of]
ng papers and
supporting documentation.[2]
g papers.
nal auditor
le to rely on the work of internal audit.
ing to
entities using service organisations.[2
d) Discuss why auditors rely on the work of
extent to which reference to the
hers can be made in audit reports
AL CONTROL
The following transaction cycles and account
balances are relevant to this capability:
revenue, purchases, inventory, revenue and capital expenditure, payroll, bank and cash.
1. Internal control systems
g of internal control activities
b) Describe and explain the key components of an
Identify and describe the important elements of
internal control including the control
nt control
ntrol
and substantive procedures. [2]
The use of internal control systems by
e of internal control to
how auditors identify weaknesses in
and how those
extent of auditors
reliance on those systems.[2]
lain, analyse and provide examples of
internal control procedures and control
ts of control suitable[2]
controls and
general IT controls.[2]
5. The evaluation of internal control components
a) Analyse the limitations of internal controlcomponents in the context of fraud and error.[2]
b) Explain the need to modify the audit strategyand audit plan following the results of tests ofcontrol.[1]
b) Identify and describe the
c) Explain and describe the relationship betweenthe overall audit strategy and th udit plan.[2] relevant to the audit.[1]
d) Develop and document an audit pl
e) Explain the differe[1]
and
internal control system.[1]
c)6. Audit documentat
a) Explain the need for and the impoaudit documentation. [1
b) Describe and prepare worki
c) Explain the procedures to ensure safe cand retention of workin [1]
ustody
auditors
a) Explain the importancauditors.[1]
7. The work of others
a) Discuss the extent to which auditorely on the work of experts.[2]
rs are able to internal control systems
weaknesses limit the
b) Discuss the extent to which exterare ab
s[2]
3. Transaction cycles
c) Discuss the audit considerations relat]
others.[2]
e) Explain thework of ot .[1] 4. Tests of control
D INTERN
a) Explain why an auditor needs to obtain anunderstandin
environment and manageme
activities. [1]
d) Discuss the difference between tests of co
2.
b) Explain
a) Expactivities.[2]
b) Provide examples of computer systemcontrols.[2]
a) Explain and tabulate tesfor inclusion in audit working papers.
b) List examples of application
8/3/2019 Audit and Assurancef8int Syll Sg
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10
sk
[1]
ol
s of how the
n
s to overcome those
weaknesses are provided to management.[2]
E AUDIT EVIDENCE
ions by auditors
the
s.[2]
f
sting, account balance testing[1]
ni
a) Discuss the sources and relative merits of the
f how
[2]
d) Describe why smaller entities may havees of evidence likely to be available in
ed.
3. The audit of specific items
For each of the account balances stated in this sub-
capability:
explain the purpose of substantiveprocedures in relation to financial
statement assertions,
explain the substantive procedures used inauditing each balance, and
substantive procedures in a
work program.
onfirmation of accounts receivable
lation to receivables
and prepayments, and
Inventory:
i) inventory counting procedures in relationus inventory
confirmation of inventory held by
ion to inventory.
]
i) supplier statement reconciliations anddirect confirmation of accounts payable,
in relation to payables
tatement entries.
i) bank confirmation reports used inin relation to bank and
to bank and
statement entries.
ts and long-term
i) evidence in relation to non-current assetsand
and
statement entries.
eans of testing
sampling.[1]
b) Identify and discuss the differences betweenstatistical and non-statistical sampling.[2]
c) Discuss and provide relevant examples of, theapplication of the basic principles of statistical
sampling and other selective testingprocedures. [2]
c) Identify and explain managements riassessment process with reference to internal
control components.
6. Communication on internal contr
a) Discuss and provide examplereporting of internal control weak esses and
recommendation
ii
1. The use of assert
a) Explain the assertions contained infinancial statement
b) Explain the principles and objectives otransaction te
and disclosure testing.
c) Explain the use of assertions in obtaievidence.[2]
ng audit ii) obtain evidenceand accruals, and
2. Audit procedures
different types of evidence available.
[2]
b) Discuss and provide examples oanalytical procedures are used as subs
procedures.[2]
tantive cash, and
c) Discuss the problems associated with the auditand review of accounting estimates. li
different control environments and de
typ
scribe the ii) non-current liabilitiesiii) the related income
smaller entities.[1]
e) Discuss the quality of evidence obtain
[2]
4. Audit sampling and other m
a) Define audit sampling and explain the need for
tabulate those
a) Receivables:i) direct c
[2]
ii) other evidence in rei) the related income statement entries.
b) [2]to year-end and continuo
systems
ii) cut-offiii) auditors attendance at inventory countingiv) direct
third parties,
v) other evidence in relatc) Payables and accruals: [2
iii) the related income s
d) Bank and cash: [2]
obtaining evidencecash
ii) other evidence in relationiii) the related income
e) Tangible non-current asse
abilities: [2]
8/3/2019 Audit and Assurancef8int Syll Sg
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11
pli
eration of whether additiona[2]
es
a) Explain the use of computer-assisted a.[1]
rovide relevant examples of
use of test data and audit software for the
io
6. Not-for-profit organisations
of
organisations.[2]
b) Explain how the audit of small not-for-profitfers from the audit of for-profit
F REVIEW
a subseque
b) Discuss the procedures to be undertakeview.[2]
and discuss the significance of the
concept of going concern.[2]
c) Explain the respective responsibilities ofauditors and management regarding going
concern.[1]
d) Discuss the procedures to be applied inperforming going concern reviews.[2]
e) Discuss the disclosure requirements in relationto going concern issues.[2]
g implications of the
findings of going concern reviews.[2]
ations
a) Explain the purpose of and procedure forent representations.[2]
Discuss the quality and reliability of
as audit
Discuss the circumstances where management
4. Audit finalisation and the final review
Discuss the importance of the overall review of
idence obtained.[2]
plain the significance of unadjusted[1]
G REPORTING
orts
and analyse the format and content of
ts.[2]
format and content of[2]
l control and
es and their potential effects
d make appropriate recommendations to[2]
3. Internal audit reports
a) Describe and explain the format and content ofinternal audit review reports and other reports
dealing with the enhancement of
performance.[1]
b) Explain the process for producing an internalaudit report.[1]
d) Discuss the results of statistical samincluding consid
ng, f) Discuss the reportinl
testing is required.
5. Computer-assisted audit techniqu
udit obtaining managem
b)techniques in the context of an auditb) Discuss and p the
ned in
management representations
evidence.[2]
c)transaction cycles and balances mentsub-capability 3.[2]c) Discuss the use of computers in relation to the
administration of the audit.[2]
a) Apply audit techniques to small not-for-pr i at
organisations dif
organisations.[1]
1. Subsequent events
a) Explain the purpose of nt events
n in
unmodified audit repor
b) Describe and analyse themodified audit reports.
review.[1]
performing a subsequent events re
2. Going concern
a) Define
b) Explain the importance of and the need forgoing concern reviews.[2]
3. Management represent
representations are necessary and the matters
on which representations are commonly
obtained. [2]
)ev
b) Exdifferences.
1. Audit rep
a) Describe
2. Reports to management
a) Identify and analyse internasystem weakness
an
management.
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ACCAs official pu
BPP Learning Medi
Website: www.
r: +44(0)118 989 0629
Website: www.kaplanpublishing.co.uk
Kaplan Publishing
Contact numbe
iley and Sons Ltd.
(2004)
evant for
ying in Singapore
AUDIT COMMITTEE GUIDANCE COMMITTEE
ES IN
ntre (ATC) International
Contact: [email protected]
Additional reading:
Cosserat, G.W, Modern Auditing,
(Second edition), John W
Please note, the following text is only rel
students stud
GUIDEBOOK FOR AUDIT COMMITTE
SINGAPORE
Alternative reading:
Accountancy Tuition Ce
Website: www.atc-global.com
International Financial Publishing Limited
Contact number: +44 (0)1344 751674
Website: www.ifpbooks.com