Month: April 2021

Introduction This Framework defines and describes the elements and objectives of an assurance engagement, and identifies engagements to which International Standards on Auditing (ISAs), International Standards on Review Engagements (ISREs) and International Standards on Assurance Engagements (ISAEs) apply. It provides Read More …

Introduction The purpose of this International Standard on Assurance Engagements (ISAE) is to establish basic principles and essential procedures for, and to provide guidance to, professional accountants in public practice (for purposes of this ISAE referred to as “practitioners”) for Read More …

Introduction Scope of this ISA This International Standard on Auditing (ISA) deals with the auditor’s responsibilities in agreeing the terms of the audit engagement with management and, where appropriate, those charged with governance. This includes establishing that certain preconditions for Read More …

Accounts payable Chartered Institute of Internal Auditors Accounts payable refers to money that an organisation owes to its creditors (ie outside individuals and other businesses) for goods and services provided. They are generally short-term obligations to pay a debt and Read More …

International Standard on Auditing (ISA) 700, “Forming an Opinion and Reporting on Financial Statements,” should be read in conjunction with ISA 200, “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Read More …

International Standard on Auditing (ISA) 260, “Communication with Those Charged with Governance” should be read in conjunction with ISA 200, “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing.” Introduction Read More …

Introduction Performance auditors can be faced with considerable variety and ambiguity in their work. They require skills in analyzing activities and management practices. They can be faced with the need to become familiar with a wide range of organizational contexts Read More …

Section 6

AA Revision 8-AA-F8 Exam Kit Section 5 Section 5

APPLIED KNOWLEDGE Business and Technology (BT) Management Accounting (MA) Financial Accounting (FA) Applied Skills APPLIED SKILLS Corporate and Business Law (LW) Performance Management (PM) Taxation (TX) Financial Reporting (FR) Audit and Assurance (AA) Financial Management (FM) STRATEGIC PROFESSIONAL Essentials Strategic Read More …