The aim of CAT Foundations in Audit (FAU) is to introduce students to the nature and purpose of an audit, including the duties and liability of auditors, and the regulation that auditors must adhere to.

The ACCA FAU Syllabus 2021 includes:
A)  Explain the purpose and scope of an audit and its regulatory framework
B)  Explain how an auditor assesses risk and plans an audit
C)  Identify the principles of internal control and describe and evaluate the features of information systems
D)  Identify and describe audit evidence and audit procedures required to meet the objectives of an audit and apply International Standards on Auditing (ISAs)
E)  Explain how the audit is completed and reflected in the different types of auditor’s reports.