Kaplan FIA Foundations in Audit (FAU) Study Text – August 2020
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Kaplan FIA Foundations in Audit (FAU) Study Text – August 2020



Exam sittings: September 2019 – June 2020

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The Foundations in Audit 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.

All our Study Texts are ACCA approved, so you can be confident that the materials covers the syllabus.

Topics covered:

  • Audit framework and regulation
  • Planning an audit (including audit risk)
  • The principles of internal control
  • Audit evidence and audit procedures required to meet the objectives of an audit, in accordance to International Standard on Auditing (ISAs)
  • Audit completion and the different types of audit report

Exam sittings
Computer Based Exams (CBEs) September 2019 – June 2020

Kaplan Publishing


Additional information

Weight1.0 kg