ACCA Audit and Assurance (AA) Study Text - 2021-22 (ACCA - 2021-22, Band 12) - Softcover

Inhaltsangabe

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 assuranceCorporate governance and auditingThe statutory auditProfessional ethics, codes of conduct and quality controlInternal auditAudit planning and risk assessmentIntroduction to audit evidenceInternal control: ISA 315Tests of controlsIntroduction to substantive proceduresSubstantive procedures: non-current assetsSubstantive procedures: inventorySubstantive procedures: other current assetsSubstantive procedures: other areasAudit finalisationThe external auditor’s reportOther audit and assurance situations and reports

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