Szkolenie ACCA – Advanced Audit and Assurance (AAA)

Zarówno kursy, jak i egzaminy prowadzone są w języku angielskim, dlatego program szkolenia podajemy w wersji oryginalnej.

A. Regulatory Environment

1. International regulatory frameworks for audit and assurance services
2. Money laundering
3. Laws and regulations

B. Professional and Ethical Considerations

1. Code of Ethics for Professional Accountants
2. Fraud and error
3. Professional liability

C. Quality Control and Practice Management

1. Quality control (firm-wide)
2. Advertising, tendering and obtaining professional work and fees
3. Professional appointments

D. Planning and conducting an audit of historical financial information

1. Planning, materiality and assessing the risk of material misstatement
2. Evidence and testing considerations
3. Audit procedures and obtaining evidence
4. Using the work of others
5. Group audits

E. Completion, review and reporting

1. Subsequent events and going concern
2. Completion and final review
3. Auditor’s reports
4. Reports to those charged with governance and management

F. Other assignments

1. Audit-related and assurance services
2. Specific assignments
3. The audit of social, environmental and integrated reporting
4. The audit of performance information (pre-determined objectives) in the public sector
5. Reporting on other assignments

G. Current Issues and Developments

1. Professional and ethical developments
2. Other current issues