AAA INT Textbook Syllabus
Chapter 1
Syllabus A. Regulatory Environment
A1. International Regulatory Frameworks
- A1a. The Need for Standards and Regulations
- A1b. Public Interest Oversights Board
- A1b. Audit Committees7:08
A2. Money Laundering
- A2a. Money Laundering Basics0:40
- A2a. Money Laundering - Steps
- A2b. International Efforts on Money Laundering2:17
- A2b. Scope of Money Laundering2:25
- A2b. How Accountants May Be Protected2:19
- A2c. Ethical Framework or Rules
- A2d. How Accountants Prevent Money Laundering2:31
- A2e. Importance of Customer Due Diligence
- A2f. Reporting Duties1:09
- A2g. Anti-Money Laundering Programme
- ACCA factsheet 145 on Money Laundering
A3. Laws and regulations
- A3a. Responsibilities of management and auditors2:53
- A3b. Non-Compliance Discovery2:46
- A3c. How to Report on Non-Compliance1:13
- A3d. When to Withdraw From the Engagement2:28
Chapter 2
Syllabus B. Professional and Ethical Considerations
B1. Code of Ethics for Professional Accountants
- B1a. Fundamental Principles2:23
- B1a. Confidentiality1:03
- B1b. Threats5:18
- B1bf. Typical threats6:47
- B1c. Safeguards4:30
- B1d. Resolving Ethical Issues
- B1d. Conceptual Framework
- B1e. Professional Scepticism1:14
- B1f. Professional Scepticism and Judgement1:14
B2. Fraud and Error
- B2a. Definitions
- B2b. Management and Auditor Responsibilities1:47
- B2c. Investigating Misstatements
- B2d. Reporting Fraud and Error
- B2e. Audit Approach
B3. Professional Liability
- B3abd. When are Auditors Liable to their Client?4:08
- B3c. When are Auditors Liable to 3rd Parties?1:47
- B3e. The Expectation Gap
Chapter 3
Syllabus C. Practice Management
C1. Quality Control
- C1a. Definitions for Quality Control
- C1a. Principles & Purpose1:37
- C1b. Elements of a QC system5:13
- C1c. Engagement Performance1:40
- C1c. Assigning the Audit Team
- C1c. Individual level of Quality Control
C2. Advertising & Tendering
All subject exam questionsC3. Professional appointments
All subject exam questionsChapter 4
Syllabus D. Audit of Historical Financial Information
D1. Planning, materiality and risk
- D1a. Materiality3:20
- D1b. Business Risk1:34
- D1b. Components of Audit Risk16:57
- D1b. Affecting Audit Risk2:21
- D1b. Evaluation of Misstatements
- D1c. Analytical Procedures in Planning3:46
- D1c. Contents of the Plan1:11
- D1d. Why Plan an Audit?1:58
- D1e. Initial Engagement
- D1f. How to get Initial Understanding2:21
D1g. Transnational audits
D2. Evidence
- D2ac. The Assertions Explained3:19
- D2ac. Procedures for obtaining evidence
- D2ac. Using Assertions
- D2a. Evidence for Assertions and Disclosures
- D2b. Using CAATs
- D2d. Initial Engagements
- D2e. Analytical procedures4:04
- D2fg/D3a. IAS 24 Related Parties11:39
- D2fg. Auditing Related Parties3:17
D3. Evaluation and review
- D3a. Inventory
- D3a. Non Current Assets - Cost
- D3a. Non-current Assets - Depreciation
- D3a. Non-current Assets - Revaluation
- D3a. Non-current Assets - Impairments
- D3a. IAS 38 Intangible asset1:48
- D3a. Auditing Intangible Assets
- D3a. Development cost
- D3a. Some typical examples
- D3a. Investment property
- D3a. Assets Held for Sale4:04
- D3a. Auditing Held for Sale
- D3a. Financial assets - Accounting Treatment2:50
- D3a. Impairment of Financial Instruments3:58
- D3a. Financial liabilities - Categories3:49
- D3a. Fair Value Audit
- D3a. Government Grants - audit
- D3a. Leases - Introduction
- D3a. Sale and leaseback
- D3a. Provisions10:29
- D3a. Auditing Provisions
- D3a. Auditing Warranty Provisions
- D3a. IAS 23 Borrowing Costs8:36
- D3a. Pensions Introduction3:25
- D3a. Share Based Payments - Introduction9:05
- D3a. Auditing SBP
- D3a. Deferred tax basics
- D2e/D2f/D3a. IAS 24 Related Parties11:39
- D3a. Revenue Recognition - IFRS 15 - introduction7:20
- D3a. Revenue Recognition - IFRS 15 - 5 steps
- D3a. Revenues - Presentation in financial statements
- D3a/D4e. Group accounting audit
- D3a/D4e. Auditing Goodwill
- D3a/D4e. Step Acquisitions
- D3a. IAS 10 Events After The Reporting Period
- D3a. Foreign exchange effects
- D3a. IFRS 8 Determining Reporting segments
- D3a. IAS 33 EPS Introduction2:20
- D3a. Changes in Accounting Policy
- D3b. Comparatives2:32
- D3c. Auditing Social and Environmental Matters
D4. Using the work of others
- D4a. Why Rely on Experts?1:46
- D4bc. Why Rely on Internal Audit?1:49
- D4b. Internal v External Audit0:55
- D4b. Scope and limitations of Internal Audit
- D4c. Should a Process be bought?
- D4c. Outsourcing v Insourcing4:36
- D4d. Outsourcing internal audit2:10
- D4d. Auditing an outsourced function
D5. Group Audits
- D5ab. Should we accept the job?
- D5c. Planning a group audit5:11
- D5d. Support letters
- D5d. Horizontal groups
- D5e. Auditing Goodwill
- D5f. Modified Audit Reports
- D5gh. The work of component auditors2:40
- D5i. Joint Audits
Chapter 5
Syllabus E. Completion, Review and Reporting
E1. Subsequent events and going concern
- E1a. Auditor responsibility for Subsequent Events4:30
- E1a. Purpose of a Subsequent Events Review
- E1b. Going Concern Review & Indicators5:03
- E1c. Going Concern Responsibilities
- E1d. Going Concern Disclosures and Reporting
E2. Completion and final review
- E2a. Analytical procedures at review stage
- E2b. Assess Audit planned and Performed correctly
- E2cd. The Need For An Engagement Quality Control Review
- E2e. Written representations from management
E3. Auditor’s reports
- E1ab. Structure of an Unmodified Audit Report
- E1cde. Audit Opinion
- Modified Component's Opinion
- E1g. EOM and Other Matter Compared
- E1h. Other Information
Chapter 6
Syllabus F. Other Assignments
F2. Review of interim financial information
All subject exam questionsF2. Prospective Financial Information
- F2a. Definition of PFI
- F2a. Prospective Financial Information
- F2b. Accepting a PFI engagement
- F2cde. Procedures and Assurance on PFI
F2. Forensic audits
All subject exam questionsF4. Public Sector Performance Information
- F4a. Audit of performance information
- F4b. Plan the audit of performance information
- F4cd. Reporting
F5. Reporting on other assignments
Chapter 7