About the subject

To analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.


Section A

Regulatory Environment

Recognise the legal and regulatory environment and its impact on audit and assurance practice
Section B

Professional and Ethical Considerations

Demonstrate the ability to work effectively on an assurance or other service engagement within a professional and ethical framework
Section C

Quality Control and Practice Management

Assess and recommend appropriate quality control policies and procedures in practice management and recognise the auditor’s position in relation to the acceptance and retention of professional appointments
Section D

Planning and conducting an audit of historical financial information

Identify and formulate the work required to meet the objectives of audit assignments and apply the International Standards on Auditing
Section E

Completion, review and reporting

Evaluate findings and the results of work performed and draft suitable reports on assignments
Section F

Other assignments

Identify and formulate the work required to meet the objectives of non-audit assignments
Section G

Current Issues and Developments

Understand the current issues and developments relating to the provision of audit-related and assurance services

Supplied Materials

Study Plan

Lecturer Support

Video Tutorials

Lecturer Notes

Sample Lectures

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Lecturer Information

Colm Foley

Colm is a graduate of University College Cork, University of South Wales and is a fellow of Chartered Accountants Ireland. Having trained in practice, Colm went on to hold further roles in industry as a financial accountant. In addition to lecturing ACCA/CPA/ATI students, Colm has also lectured at an undergraduate and postgraduate level on Financial Accounting, Management Accounting and Auditing.

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