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Syllabus A. Audit Framework And Regulation

A1. Concept of Audit & Assurance Engagements

A2. External Audit

A3. Corporate Governance

A4. Professional Ethics

Syllabus B. Planning And Risk Assessment

B1. Obtaining and accepting audit engagements

B2. Objective and general principles

B3. Assessing audit risks

B4. Understanding the entity and its environment

B5. Fraud, laws and regulations

B6. Audit planning and documentation

Syllabus C. Internal Control

C1. Internal control systems

C2. The use and evaluation of internal control systems by audito

C3. Tests of control

C4. Communication on internal control

C5. Internal audit and corporate governance

C6. Scope of Internal Audit

Syllabus D. Audit Evidence

D1. Financial statement assertions and audit evidence

D2. Audit procedures

D3. Audit sampling and other means of testing

D4. The audit of specific items

D5. Computer-assisted audit techniques

D6. The work of others

D7. Not-for-profit organisations

Syllabus E. Review And Reporting

E1. Subsequent events

E2. Going concern

E3. Written representations

E4. Audit finalisation and the final review

E5. Independent Auditor’s report

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