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The Audit and Assurance is divided into 5 sections mainly. The course begins with the nature, purpose and scope of assurance engagement of both internal and external control, including the statuary audit. It includes the regulatory environment, governance and professional ethics related to Audit and Assurance.Thereupon it leads to planning the audits and Risk assessment. The syllabus thereafter covers the range of areas related to an audit of financial statement with the scope of internal control, audit evidence and a review of the financial statements. Besides the final review procedures, the final section concentrates on reporting, including the form and content of independent auditor's report.

Lesson Title Time  
Lecture 1: External Audit N/A Watch Demo
Lecture 2: Assurance Services -1 N/A
Lecture 3: Assurance Services -2 N/A
Lecture 4: Appointment and Resignation of Auditor N/A
Lecture 5: Corporate Governance N/A
Lecture 6: Audit Committee N/A
Lecture 6-II: Internal Control N/A
Lecture 7: Ethics N/A
Lecture 8: Threats to Independence-I N/A Watch Demo
Lecture 9: Threats to Independence II N/A
Lecture 10: Threats to Independence III N/A
Lecture 11: Accepting Audit Appointment N/A
Lecture 12: Procedure Accepting Appoitment N/A
Lecture 13: Internal Audit N/A
Lecture 14: Internal Audit Assignment N/A
Lecture 15: Internal Audit Report N/A
Lecture 16: Planning and Risk Management N/A Watch Demo
Lecture 17: Assessing the Risk of Material N/A
Lecture 17-II: Fraud, Laws and Regulations N/A
Lecture 18: Law and Regulation N/A
Lecture 19: Audit Documentation N/A
Lecture 20: Internal Control N/A Watch Demo
Lecture 21: Internal Control N/A
Lecture 22: Test of Controls N/A
Lecture 23: Test of Controls-II N/A
Lecture 24: Test of Controls-III N/A
Lecture 25: Audit Procedure N/A
Lecture 26: Accounting Estimate Sampling N/A
Lecture 27: CAATs & Using the Work of Others N/A
Lecture 28: Non Current Assets N/A
Lecture 29: Inventory N/A
Lecture 30: Receivables N/A
Lecture 31: Cash & Bank N/A
Lecture 32: Payables N/A
Lecture 33: Liabilities N/A
Lecture 34: Non Profit Organisation N/A
Lecture 35: Audit Review N/A
Lecture 36: Going Concern N/A
Lecture 37: Written Representation N/A
Lecture 38: Reports N/A
Lecture 39: Modified Opinion N/A
Lecture 40: Mock Test N/A
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Published    27-Jan-2017      Bilingual

ACCA F-8 has been divided into 5 sections. A) Audit Framework and Regulation. B) Planning and Risk Assessment. C) Internal Control. D) Audit Evidence. E) Review and Reporting. It is a theoretical Paper and the entire syllabus is designed to broaden and deepen your knowledge, skills and professional values through qualification. The aim of the Exam is to ensure that at the end of the successful completion of the exam the candidate must be able to 1) Explain the thorough concept of Audit and Assurance and functions of Audit, corporate governance, including ethics and professional conduct, describing the scope and distinguishing between the functions of internal and external audit. 2) Demonstrate how the auditor procure and accept audit engagement and bring the understanding of the entity and its environment, assess the risk of material misstatement( if it is arising from the fraud or other irregularities) and plans an audit of financial statements. 3) Describe and Evaluate internal control, techniques and audit test, including IT system to identify and communicate control risks and their potential consequences, making appropriate recommendations. 4) Identify and describe the work and evidence obtained by auditor and others required to meet the objectives of audit engagements and applications of the international standards on Auditing (ISAs). 5) Explaining the consideration of subsequent events and the going concern principle can inform the conclusion from audit work and are reflected in different types of auditor's report, written representations and the final review and report.

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