- to help you understand how ISAs are used around the world
- to examine the fundamental requirements of ISAs on a standard-by-standard basis
- to provide guidance on how to use ISAs in practice with the aid of questions, case studies and exercises.
Designed for professional accountants and auditors working in audit or seeking to make a move in to audit practice. An educational or vocational background in auditing is recommended before commencing the Cert IA.
This course would benefit ACCA members who qualified before the clarified ISAs were introduced or for members who wish to ensure that their audit knowledge is up to date with all relevant IAASB publications.
The certificate offers an introduction to the International Standards on Auditing (ISAs), covering the principles and application of ISAs through online tuition and objective assessment.
This ACCA qualification is structured in an accessible and user-friendly way that underlines key information and provides useful summaries. It examines and breaks down specific standards topic-by-topic. There are case studies which are based on real-life examples, many exercises, multiple-choice questions and sample answers for you to test your knowledge with as you progress through the course.
The course is also updated every year to make sure it stays relevant, and includes a topic by topic explanation of the specific ISAs.
- Auditing Standards
- ISA 200, Overall Objectives
- ISA 230, Audit Documentation
- ISA 240, Fraud in an audit of financial statements
- Internal Control and Risk Assessment
- ISA 500, Audit Evidence
- Audit sampling and substantive procedures
- Specific items
- Internal Auditing
1. Auditing Standards
· The International Federation of Accountants (IFAC)
· The International Auditing and Assurance Standards Board (IAASB)
· The framework of International Standards on Auditing (ISAs)
· ISAs - what they represent and how they are set.
2. ISA 200, Overall Objectives
· Overall objectives of an audit of financial statements
· General principles governing auditors and their work
· The nature and scope of an audit.
3. ISA 230, Audit Documentation
· Preparing and retaining documentation
· Assembly of the final audit file
4. ISA 240, Fraud in an audit of financial statements
· ISA 300, Planning an audit of financial statements
· ISA 315, Understanding the entity and its environment
· ISAs 320 and 450, Audit materiality and evaluation of misstatements.
· ISA 570 Going Concern – planning considerations
6. Internal Control and Risk Assessment
· ISA 265, Communicating deficiencies in internal control to those charged with governance and management
· ISA 315, Assessing the Risks of Material Misstatements
· ISA 330 the Auditor’s Responses to Assessed Risks
· ISA 402, Audit Considerations Relating to an Entity Using a Service Organisation.
· ISA 520 Analytical Procedures
7. ISA 500, Audit Evidence
8. Audit sampling and substantive procedures
· ISA 530 Audit Sampling
· ISA 580 Written Representations
9. Specific items
· ISA 501 Audit Evidence – Specific Considerations for Selected Items
· ISA 505 External Confirmations
10. Internal Auditing
· ISA 610, Using the work of Internal Auditors
· ISA 700, 701, 705,706, Auditor's report on financial statements
· ISA 560 Subsequent Events
· ISA 570 Going Concern.
· Mock assessment.
- You can apply to do the Certificate in International Auditing online at any time.
- Designed for professional accountants and auditors working in audit or seeking to make a move in to audit practice. An educational or vocational background in auditing is recommended before commencing the Cert IA.
- Average of 25 hours estimated effort
CERTIFICATE IN INTERNATIONAL AUDITING - ACCA CERTIA
FORMAT E-LEARNING LANGUAGE 100% ENGLISH