Course Brief

The Advanced Audit & Assurance module is used to analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.

The Advanced Audit and Assurance (AAA)(INT) syllabus is essentially divided into seven areas.
 
The syllabus starts with the legal and regulatory environment including money laundering, and professional and ethical considerations, including the Code of Ethics and professional liability. This then leads into procedures in practice management, including quality control and the acceptance and retention of professional engagements.
 
The syllabus then covers the audit of financial statements, including planning, evidence gathering and evaluation. It then covers the completion, review and reporting on an audit of historical financial information. The next section moves onto other assignments including prospective financial information, due diligence and forensic audit as well as the reporting of these assignments.
 
The final section covers current issues and developments relating to the provision of audit-related and assurance services.

 

 


  • This course is offered in 70 hours

Course Content

  • Regulatory environment
  • Professional and ethical considerations
  • Practice Management
  • Assignments
  • Reporting
  • Current issues and development
  • The Advanced Audit & Assurance module is used to analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.

    The Advanced Audit and Assurance (AAA)(INT) syllabus is essentially divided into seven areas.
     
    The syllabus starts with the legal and regulatory environment including money laundering, and professional and ethical considerations, including the Code of Ethics and professional liability. This then leads into procedures in practice management, including quality control and the acceptance and retention of professional engagements.
     
    The syllabus then covers the audit of financial statements, including planning, evidence gathering and evaluation. It then covers the completion, review and reporting on an audit of historical financial information. The next section moves onto other assignments including prospective financial information, due diligence and forensic audit as well as the reporting of these assignments.
     
    The final section covers current issues and developments relating to the provision of audit-related and assurance services.

     

     

  • The Association of Chartered Certified Accountants (ACCA)

    The Association of Chartered Certified Accountants (ACCA) offers a professional qualification, which has been recognised and respected across the world for over 100 years. ACCA is currently the largest British accountancy body with over 180,000 members and 480,000 students in 181 countries.

    July - December 2019 Semester Schedules for ACCA (Champs Fleurs):

    ACCA Course Outlines/ Lecture Sequences for the July 2019 - December 2019 Semester (Champs Fleurs)

    *Click for more information on BPP / SBCS Blended Learning

     

    September - December 2019 Semester Schedule for ACCA (Champs Fleurs & San Fernando campuses)

    Champs Fleurs:

    • Full-Time

    ACCA Course Outlines/ Lecture Sequences for the September - December 2019 Semester (Champs Fleurs)

    San Fernando:

    • Full-Time

    ACCA Course Outlines/ Lecture Sequences for the September - December 2019 Semester (San Fernando)

     


    Collect more Certifications along your journey towards ACCA Membership!

    Gain a Diploma in Accounting and Business when you pass the first three exams of the ACCA Qualification Applied Knowledge modules (AB, MA and FA), and the Foundations in Professionalism (FIP) ethics module.

    An Advanced Diploma in Accounting and Business can also be achieved by successfully completing all exams in the  ACCA Applied Knowledge and ACCA Applied Skills exams (AB – FM) of the ACCA programme and the Ethics and Professional Skills module.

    Completion of the Advanced Diploma and successful completion of the Strategic Professional exams (SBL - Strategic Business Leader, SBR - Strategic Business Reporting and two option modules) will allow you to become an ACCA affiliate.

    As part of your journey to becoming a qualified ACCA member, you will be required to complete the Ethics and Professional Skills Module which supplements your technical knowledge of the programme by helping to develop ethical and professional behaviours. You must also demonstrate relevant skills and experience within a real work environment. This is what the PER (Practical Experience Requirement) is all about.

    Get a BSc (Hons) degree in Applied Accounting at the same time as becoming a qualified accountant through ACCA’s partnership with Oxford Brookes University (OBU). This is the perfect way to gain an extra qualification without doubling your workload. Having this degree with an ACCA qualification is a powerful combination of qualifications, which puts you in demand with employers, and increases your career prospects.

    To achieve this, you need to:

    • Pass your ACCA Qualification exams
    • Pass the Ethics and Professional Skills Module
    • Submit a research and analysis project.

    Expand your potential; go beyond ACCA!

    ACCA members can seamlessly progress to one of our Edinburgh Business School, Heriot-Watt University MBA or MSc programmes, which we have been offering for over 24 years.

    ACCA members can gain a fast-track entry through free-of-charge credit transfer and exemption when they matriculate for the MSc in Financial Management or the MBA programme offered by Edinburgh Business School, Heriot-Watt University.

    Entitlement to credit transfer or exemption will be assessed on an individual basis. A maximum of four exemptions from the nine-module programme may be available.


    Alumni Voice

    Don't just take our word for it; read what our graduates have to say about pursuing ACCA at SBCS!