The Audit and Assurance exam requires students to develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.

This syllabus assumes prior knowledge and understanding of the accounting topics in Financial Accounting (FA) (with the exception of group financial statements).

Syllabus Topics:

Audit framework and regulation
Planning and risk assessment
Internal control
Audit evidence
Review and reporting
Employability and technology skills