CAT / FIA FAU Test Centre

A1. The purpose and scope of an audit

A2. The legal duties of auditors

A3. Professional ethics

A4. The liability of auditors

A5. Audit regulation

A6. Internal Audit

B1. Audit risk and risk assessment

B2. Understanding the entity and its environment

B3. Audit strategy and the audit plan

B4. Audit documentation

C1. General principles of internal control

C2. Techniques to record and evaluate accounting systems

C3. Tests of controls

C4. Communicating control deficiencies

D1. Audit evidence

D2. Audit procedures

D3. Substantive procedures

D4. Audit sampling

D5. Computer-assisted audit techniques (CAATs)

E1. Going concern

E2. Written representations

E3. Recording significant and material errors

E4. Audit reports

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