AATextbook Syllabus

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Concept of Audit & Assurance Engagements

External Audit

Corporate Governance

Professional Ethics

Obtaining and accepting audit engagements

Objective and general principles

Assessing audit risks

Understanding the entity and its environment

Fraud, laws and regulations

Audit planning and documentation

Internal control systems

The use and evaluation of internal control systems by audito

Tests of control

Communication on internal control

Internal audit and corporate governance

Scope of Internal Audit

Financial statement assertions and audit evidence

Audit procedures

Audit sampling and other means of testing

The audit of specific items

Computer-assisted audit techniques

The work of others

Not-for-profit organisations

Subsequent events

Going concern

Written representations

Audit finalisation and the final review

Independent Auditor’s report