Audit and Assurance (ACA)
Audit and Assurance (ACA)
Our Audit and Assurance ACA Edition® guide gives you a comprehensive understanding of the statutory audit and assurance engagements.
This guide is intended for students taking the Audit and Assurance exam for the Professional Level of the ACA in 2024, with references to the 2024 Edition ICAEW Study Materials.
Topics covered:
Introduction to the Audit & Assurance exam
Recap of Accounting Basics studied at Certificate Level
Responsibilities of the Auditor and Management
Professional Standards
Ethical Standards
Quality Control
Accepting Engagements
Reporting on Engagements
Understanding the Entity and its Environment
Risk Approach
Approach to the Audit
Audit Completion
Audit Reports and Opinions
Audits of Different Entities
Other Assurance Engagements
Advice on Tackling Exam Questions
Revision Checklist
Key Terms
First written in January 2024.
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