Audit framework and regulation: Concept of audit and other assurance
Engagements, External audits, Corporate governance, Professional ethics
and ACCA’s Code of Ethics and Conduct
Internal audit and governance: Differences between external audit and
internal audit, scope of the internal audit function, outsourcing and
internal audit assignments

Planning and risk assessment: Obtaining and accepting audit
engagements, objective and general principles, Understanding the entity
and its environment, Assessing audit risks, Fraud, laws and regulations
Audit planning and documentation

Internal control: Internal control systems, uses and evaluation of
internal control systems by auditors, Tests of control, Communication on
internal control

Audit evidence: Financial statement assertions and audit
Evidence, Audit procedures, Audit sampling and other means of testing,
Audit of specific items, Computer-assisted audit techniques, Work of
others and Not-for-profit organizations

Review and reporting: Subsequent events, Going concern, Written
representations, Audit finalization and the final review, Audit reports