Overview

ACCA Advanced Audit: International Variant is a reference handbook that covers entire syllabus including various aspects of auditing and assurance services. The book begins by providing an overview of the regulatory environment for audit and assurance services, including international regulatory frameworks and laws and regulations related to auditing. It also delves into important topics such as money laundering, professional and ethical considerations, fraud and error, and professional liability. Please note that this is reference book for exam September 2023 to June 2024. The supplementary book extensively discusses quality management at both the firm and engagement levels, including advertising, tendering, and obtaining professional work and fees, as well as professional appointments. It provides detailed guidance on planning and conducting an audit of historical financial information, covering topics such as materiality, assessing the risk of material misstatement, evidence and testing considerations, and audit procedures. Additionally, the book explores the use of the work of others in auditing, group audits, and the completion, review, and reporting of audit engagements. It also covers the auditor's responsibilities regarding subsequent events and going concern considerations. The handbook provides guidance on the preparation of auditor's reports and reports to those charged with governance and management. Furthermore, the book goes beyond traditional auditing and addresses other assignments and assurance services, including the audit of social, environmental, sustainability, and integrated reporting. It also discusses the audit of performance information in the public sector and reporting on other assignments. The ACCA Advanced Audit: International Variant includes a section on current issues and developments in the field of auditing. It explores professional and ethical developments, other current issues, and the development of professional skills such as communication, analysis and evaluation, professional skepticism and judgment, commercial acumen, employability, and technology skills. This supplementary book is an invaluable resource for professionals in the field of auditing and assurance services, providing comprehensive guidance on international standards and regulations. It is an essential tool for auditors, accountants, and students pursuing a career in auditing.

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