Fully covering the syllabus but without excessive detail, this book is written in clear English and uses an attractive, simple layout. With a large bank of practice questions and comprehensive solutions to help you with learning each topic, this book is an essential tool for passing your ACCA exam. This book covers everything you would expect from an exam-focused text:
The meaning of audit and assurance
Corporate governance and auditing
The statutory audit
Professional ethics, codes of conduct and quality control
Internal audit
Planning and risk assessment
Introduction to audit evidence
Internal control: ISA 315
Tests of controls
Introduction to substantive procedures
Substantive procedures: non-current assets
Substantive procedures: inventory
Substantive procedures: other current assets
Substantive procedure: other areas
Audit finalisation
The external audit report
Other audit and assurance situations and reports
The meaning of audit and assurance
Corporate governance and auditing
The statutory audit
Professional ethics, codes of conduct and quality control
Internal audit
Planning and risk assessment
Introduction to audit evidence
Internal control: ISA 315
Tests of controls
Introduction to substantive procedures
Substantive procedures: non-current assets
Substantive procedures: inventory
Substantive procedures: other current assets
Substantive procedure: other areas
Audit finalisation
The external audit report
Other audit and assurance situations and reports
