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