Standard September 2025

Agency relationship, Assurance Engagement, types of assurance, limitations of audit, ACCA Study Hub OTQs, Statutory/non Statutory Audit, True & Fair View


Lecture Video

Lecture 1 Concept of Assurance Engagement & Audit 

Regulatory environment for audit, Rights and duties of audit, appointment & removal of audit, Development of IAASB standards , Corporate Governance, Petra co 

Regulation of Audit, Corporate governance , Internal Audit

Study Hub OTQs ,Audit cycle , Acceptance of Audit, Preconditions for Audit, Engagement Letter, Components of control system 

Acceptance of Audit, Internal controls & TOC (Lecture 1)

documentation of controls, walk through Test, Purchase system, Sales system , Payroll system , Test of controls 

Internal controls & TOC (Lecture 2)

Art of writing Test of controls With examples ( Do’s and Dont’s)

controls and test of controls class work

Internal controls and TOC (Lecture 3)

Explaining Direct controls in Exam , Practice Questions (Whittaker co, Castle Courier co)

Whittaker co & Castle courier co (direct controls)

Internal Controls and TOC (Lecture 4)

Practice Questions on Direct controls (Petra co, snowdon co)

Petra co & snowdon ( direct controls questions)

Internal Controls and TOC (Lecture 5)

Internaln controls & Direct controls (Equestrian Co)

Internal controls and TOC (Lecture 6)

Deficiencies in control and Recommendations Practice Question (Pomeranian co , Raspberry co)

Pomeranian co

Internal controls and TOC (Lecture 7)

FS Assertion, Substantive Tests, (PPE, SALES, RECEIVABLES ,Payables, )

Substantive Tests (Lecture 1)

Audit and Assurance - September 2025

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Audit and Assurance - September 2025

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