The ACCA FIA Foundations in Audit (FAU) Study Text introduces the nature and purpose of an audit, and focuses on the key examinable topics. You’ll be able to understand the principles of external audit and the audit process, using worked examples and activities to help reinforce your knowledge. Also included are free supplementary materials to boost your exam success.
Kaplan’s Study Texts are ACCA approved, so you can be confident that the materials covers the 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
