Kaplan FIA Foundations in Audit (FAU) Study Text 2020-2021
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 cover the syllabus.
- Audit framework and regulation
- Planning an audit (including audit risk)
- The principles of internal control
- Audit evidence and audit procedures are required to meet the objectives of an audit, in accordance with the International Standard on Auditing (ISAs)
- Audit completion and the different types of audit report