P7 – Advanced Audit & Assurance (UK & INT variant) Core areas of the syllabus expected to be examined in every sitting:
• Engagement planning and risk (audit risk likely this sitting);
• Gathering evidence;
• Ethics/professional issues; and
• Engagement reporting (particularly audit qualifications). Subject of recent articles:
• Forensic investigations and audit (September 2008). (Likely to include elements of planning and/or gathering evidence similar to question 2 of pilot paper). ‘Peripheral topics’ from exam approach article yet to be covered:
• Regulatory framework;
• Obtaining professional work; and
• Corporate governance. | 
发表于 2008-11-14 11:15
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