Syllabus A1
The Concept Of Audit And Other Assurance Engagement 1 / 5
a) Identify and describe the objective and general principles of external audit engagements.
b) Explain the nature and development of audit and other assurance engagements.
c) Discuss the concepts of accountability, stewardship and agency.
d) Define and provide the objectives of an assurance engagement.
e) Explain the five elements of an assurance engagement.
f) Describe the types of assurance engagement
g) Explain the level of assurance provided by an external audit and other review engagements and the concept of true and fair presentation.
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Intro
Audit Objective
0:53
Audit Objective
Development Of Audit
Accountability, Stewardship And Agency
0:50
Accountability, Stewardship And Agency
Assurance Engagement Objective
Assurance Types
1:17
Assurance Engagement Objective
5 Elements
1:16
5 Elements
Past Exam Question
3:37
Examiner's Report - Elements
1:28
5 Elements
Types Of Assurance Engagement
Types Of Assurance Engagement
Level Of Assurance
1:00
Level Of Assurance
1:00
Past Exam Question
2:22
Past Exam Question
1:05
Past Exam Question
3:18
Level Of Assurance
True And Fair Presentation
True And Fair Presentation
True And Fair Presentation
Memory Test
Syllabus A1Paper Exam Questions
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A2. External Audits
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Step A. Audit framework and regulation