AAA INT Textbook Syllabus
Search- F1Audit-related services
- F2Due Diligence
- F2Review of interim financial information
- F2Prospective Financial Information
- F2Forensic audits
- F3The Audit Of Performance Information (Pre-Determined Objectives) In The Public Sector
- F4Reporting On Other Assignments
- F5The Audit Of Social, Environmental, Sustainability And Integrated Reporting
Syllabus A
Regulatory Environment
A1International Regulatory Frameworks
The Need for Standards and Regulations
Public Interest Oversights Board
Audit Committees
7:08
A2Money Laundering
Money Laundering Basics
0:40
Money Laundering - Steps
International Efforts on Money Laundering
2:17
Scope of Money Laundering
2:25
How Accountants May Be Protected
2:19
Ethical Framework or Rules
How Accountants Prevent Money Laundering
2:31
Importance of Customer Due Diligence
Reporting Duties
1:09
Anti-Money Laundering Programme
ACCA factsheet 145 on Money Laundering
Syllabus B
Professional and Ethical Considerations
B1Code of Ethics for Professional Accountants
Fundamental Principles
2:23
Confidentiality
1:03
Threats
5:18
Typical threats
6:47
Safeguards
4:30
Resolving Ethical Issues
Conceptual Framework
Professional Scepticism
1:14
Professional Scepticism and Judgement
1:14
Syllabus C
Practice Management
C1Quality Control
Definitions for Quality Control
Principles & Purpose
1:37
Elements of a QC system
5:13
Engagement Performance
1:40
Assigning the Audit Team
Individual level of Quality Control
C2Advertising & Tendering
Acceptable Advertising
0:43
Names & Descriptions
1:11
Fees
2:04
Tendering
3:55
C3Professional appointments
Preconditions for an audit
New engagement process
2:49
Engagement letter
1:56
Syllabus D
Audit of Historical Financial Information
D1Planning, materiality and risk
Materiality
3:20
Business Risk
1:34
Components of Audit Risk
16:57
Affecting Audit Risk
2:21
Evaluation of Misstatements
Analytical Procedures in Planning
3:46
Contents of the Plan
1:11
Why Plan an Audit?
1:58
Initial Engagement
How to get Initial Understanding
2:09
D1gTransnational audits
Transnational audits
Transnational audit and audit risk
D2Evidence
The Assertions Explained
3:19
Procedures for obtaining evidence
Using Assertions
Evidence for Assertions and Disclosures
Using CAATs
Initial Engagements
Analytical procedures
4:04
IAS 24 Related Parties
11:39
Auditing Related Parties
3:17
D3Evaluation and review
Inventory
Non Current Assets - Cost
Non-current Assets - Depreciation
Non-current Assets - Revaluation
Non-current Assets - Impairments
IAS 38 Intangible asset
1:48
Auditing Intangible Assets
Development cost
Some typical examples
Investment property
Assets Held for Sale
4:04
Auditing Held for Sale
Financial assets - Accounting Treatment
2:50
Impairment of Financial Instruments
3:58
Financial liabilities - Categories
3:49
Fair Value Audit
Government Grants - audit
Leases - Introduction
Sale and leaseback
Provisions
10:29
Auditing Provisions
Auditing Warranty Provisions
IAS 23 Borrowing Costs
6:22
Pensions Introduction
3:25
Share Based Payments - Introduction
9:05
Auditing SBP
Deferred tax basics
IAS 24 Related Parties
11:39
Revenue Recognition - IFRS 15 - introduction
7:20
Revenue Recognition - IFRS 15 - 5 steps
Revenues - Presentation in financial statements
Group accounting audit
Auditing Goodwill
Step Acquisitions
IAS 10 Events After The Reporting Period
Foreign exchange effects
IFRS 8 Determining Reporting segments
IAS 33 EPS Introduction
2:20
Changes in Accounting Policy
Comparatives
2:32
Auditing Social and Environmental Matters
Syllabus E
Completion, Review and Reporting
E1Subsequent events and going concern
Auditor responsibility for Subsequent Events
4:30
Purpose of a Subsequent Events Review
Going Concern Review & Indicators
5:03
Going Concern Responsibilities
Going Concern Disclosures and Reporting
E2Completion and final review
Analytical procedures at review stage
Assess Audit planned and Performed correctly
The Need For An Engagement Quality Control Review
Written representations from management
Syllabus F
Other Assignments
F2Review of interim financial information
Review of Interim Financial Information
F2Prospective Financial Information
Definition of PFI
Prospective Financial Information
Accepting a PFI engagement
Procedures and Assurance on PFI
F2Forensic audits
Forensic Definitions
Application of Forensic Auditing
6:41
Forensic auditing and Ethics
F3The Audit Of Performance Information (Pre-Determined Objectives) In The Public Sector
Audit of performance information
Plan the audit of performance information
Reporting
F4Reporting On Other Assignments
Professional Accountant’s Report
Report of prospective financial information
Modifying a Conclusion
F5The Audit Of Social, Environmental, Sustainability And Integrated Reporting
Purpose and content of an integrated report
Key performance indicators
Describe substantive procedures on socio-environmental matters
Syllabus G
Current Issues
G1Professional and ethical developments
Ethical framework and a rulebook