MAIN CAPABILITIES On successful completion of this paper, candidates should be able to: AĮxplain the nature, purpose and scope of assurance engagements including the role of the external audit and its regulatory and ethical frameworkĮxplain the nature of internal audit and describe its role as part of overall performance management and its relationship with the external auditĭemonstrate how the auditor obtains an understanding of the entity and its environment, assesses the risk of material misstatement (whether arising from fraud or other irregularities) and plans an audit of financial statementsĭescribe and evaluate information systems and internal controls to identify and communicate control risks and their potential consequences, making appropriate recommendations
#ADVANCED SYSTEMCARE 8 PRO AUTO RENEWAL FOUR COPIES PROFESSIONAL#
Syllabus and study guide This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination session.ĪIM 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.
ISA 620: Using the Work of an Auditor’s Expert Paper F8: Audit and assurance (International) Questions and answers index Question page Acknowledgements The syllabus, study guide, exam questions and answers (where indicated) are reproduced by kind permission of the Association of Chartered Certified Accountants. British Library Cataloguing in Publications Data A catalogue record for this book is available from the British Library. Notice Emile Woolf Publishing Limited has made every effort to ensure that at the time of writing the contents of this study text are accurate, but neither Emile Woolf Publishing Limited nor its directors or employees shall be under any liability whatsoever for any inaccurate or misleading information this work could contain. You must not circulate this book in any other binding or cover and you must impose the same condition on any acquirer. Sixth edition published by Emile Woolf Publishing Limited Crowthorne Enterprise Centre, Crowthorne Business Estate, Old Wokingham Road, Crowthorne, Berkshire RG45 6AW Email: © Emile Woolf Publishing Limited, January 2013 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, without the prior permission in writing of Emile Woolf Publishing Limited, or as expressly permitted by law, or under the terms agreed with the appropriate reprographics rights organisation.
0 kommentar(er)
