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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.


Lecture 1: External Audit

01:00:42

Lecture 2: Assurance Services -1

00:52:04

Lecture 3: Assurance Services -2

01:00:56

Lecture 4: Appointment and Resignation of Auditor

00:48:06

Lecture 5: Corporate Governance

01:01:52

Lecture 6: Audit Committee

00:34:36

Lecture 6-II: Internal Control

00:26:58

Lecture 7: Ethics

00:58:02

Lecture 8: Threats to Independence-I

00:58:48

Lecture 9: Threats to Independence II

00:57:24

Lecture 10: Threats to Independence III

01:04:57

Lecture 11: Accepting Audit Appointment

00:56:23

Lecture 12: Procedure Accepting Appoitment

00:38:06

Lecture 13: Internal Audit

00:50:53

Lecture 14: Internal Audit Assignment

00:54:17

Lecture 15: Internal Audit Report

00:48:23

Lecture 16: Planning and Risk Management

00:53:14

Lecture 17: Assessing the Risk of Material

00:30:07

Lecture 17-II: Fraud, Laws and Regulations

00:22:26

Lecture 18: Law and Regulation

01:06:08

Lecture 19: Audit Documentation

00:53:22

Lecture 20: Internal Control

00:53:44

Lecture 21: Internal Control

00:52:22

Lecture 22: Test of Controls

00:55:52

Lecture 23: Test of Controls-II

00:55:40

Lecture 24: Test of Controls-III

00:52:39

Lecture 25: Audit Procedure

00:48:32

Lecture 26: Accounting Estimate Sampling

00:48:31

Lecture 27: CAATs & Using the Work of Others

00:43:35

Lecture 28: Non Current Assets

00:49:30

Lecture 29: Inventory

00:53:15

Lecture 30: Receivables

00:45:28

Lecture 31: Cash & Bank

00:31:04

Lecture 32: Payables

00:56:40

Lecture 33: Liabilities

-

Lecture 34: Non Profit Organisation

00:53:09

Lecture 35: Audit Review

00:47:47

Lecture 36: Going Concern

00:53:06

Lecture 37: Written Representation

00:47:02

Lecture 38: Reports

00:45:11

Lecture 39: Modified Opinion

00:59:38

Lecture 40: Mock Test

01:59:25
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Published    27-Jan-2017      Bilingual

F8 – Audit and Assurance (AA)

 Audit & Assurance (AA) is one of the papers at Applied Skills Level of ACCA. This paper is a computer-based exam (CBE).

The syllabus of this paper contains the following topics:

  1. Audit framework and regulation – This section covers the concept of audit and other assurance engagements, External audits, Corporate governance, Professional ethics and ACCA’s Code of Ethics and Conduct
  2. Planning and risk assessment – This section covers Obtaining, accepting and continuing audit engagements, Objective, and general principles, assessing audit risks, Understanding the entity and its environment, Fraud, laws and regulations and Audit planning and documentation
  3. Internal control – This section covers Internal control systems, The use and evaluation of internal control systems by auditors, Tests of control, Communication on internal control, Internal audit and governance and the differences between the external audit and internal audit and the scope of the internal audit function, outsourcing, and internal audit assignments
  4. Audit evidence – This section covers Financial statement assertions and audit evidence, Audit procedures, Audit sampling and other means of testing, The audit of specific items, Computer-assisted audit techniques, The work of others and Not-for-profit organisations
  5. Review and reporting – This section cover subsequent events, Going concern, Written representations, Audit finalisation, and the final review and The Independent Auditor’s Report

This paper is a computer-based exam and therefore requires more practice over the CBE model.

These video lectures will make the subject easy for students. The free lecture is available as a demo. We provide mock exams after completion of the full course. These classes are based on BPP publication. However, students can also refer to Kaplan study material for their practice. Both books are authorised publishers of acca study material. Students are advised to practice ACCA past exams papers.

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