The Advanced Audit and Assurance syllabus is essentially divided into six areas. The syllabus starts with the legal and regulatory environment including money laundering, and procedures in practice management, including quality control and the acceptance and retention of professional engagements. This then leads into professional and ethical considerations, including the Code of Ethics and professional liability. The syllabus then covers various assignments, including an audit of financial statements, auditrelated services, and other assurance assignments, as well as the reporting of these assignments. The final section covers current issues and developments relating to the provision of auditrelated and assurance services.
- This course is offered in 70 hours