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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.
Total Lecture: 20
Period : 180 days
Instructor : Shilpi Jain
Mrs. Shilpi Jain is amongst the best teacher of study khazana with magnificent method of teaching. Her session will surely bring you to the success. She has been a topper of her time and has many years of experience in teaching. She keeps on informing students the important points, proper way of answering and where a student lose marks generally. Here she has joined hands with study khazana to make students efforts worthy by giving right direction and make them crack the exam.
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.