The ACCA FIA Foundations in Audit (FAU) Pocket Notes summarise the nature and purpose of an audit, and are designed to be used along with the Study Text and Exam Kit. Included is an overview of key course content, and a summary of crucial areas in the syllabus.
Kaplan’s Pocket Notes are approved by ACCA, so you can be confident that they cover the entire syllabus.
Topics covered:
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Audit framework and regulation
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Planning an audit (including audit risk)
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The principles of internal control
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Audit evidence and audit procedures required to meet the objectives of an audit, in accordance to International Standard on Auditing (ISAs)
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Audit completion and the different types of audit report
