ACCA Approved Workbook Advanced Audit and Assurance - International (AAA - INT) For exams in September 2022, December 2022, March 2023 and June 2023

Contents

Introduction

Helping you to pass iv

Introduction to the Essential reading vi

Introduction to Advanced Audit and Assurance - International (AAA - Int) viii

Essential skills areas to be successful in Advanced Audit and Assurance - International

(AAA - Int) xxii

1 International regulatory environments for audit and assurance services 1

2 Code of ethics and conduct 19

3 Fraud and professional liability 39

4 Quality management 57

Skills checkpoint 1 77

5 Obtaining and accepting professional appointments 81

6 Planning and risk assessment 99

7 Evidence 129

Skills checkpoint 2 151

8 Evaluation and review - matters relating to specific accounting issues 155

9 Group audits and transnational audits 179

10 Completion 199

11 Reporting 217

Skills checkpoint 3 235

12 Audit-related services and other assurance services 239

13 Prospective financial information (PFI) 253

Skills checkpoint 4 267

14- Forensic audits 271

15 Social, environmental and public sector auditing 283

16 Current issues 307

Skills checkpoint 5 315

Index 321

Bibliography 327