Author Description

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 assurance Corporate governance and auditing The statutory audit Professional ethics, codes of conduct and quality management Internal audit Audit planning and risk assessment Introduction to audit evidence Internal control: ISA 315 Tests of controls Introduction to substantive procedures Substantive procedures: non-current assets Substantive procedures: inventory Substantive procedures: other current assets Substantive procedures: other areas Audit finalisation The external auditor’s report Other audit and assurance situations and reports