AMITY GLOBAL BUSINESS SCHOOL

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Module Syllabus

Course PREPARATORY COURSE FOR THE ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS (ACCA)

EXAMINATION - CERTIFIED ACCOUNTING TECHNICIAN)

Module Title FAU Foundations in Audit Module Syllabus no. (if any)

Year offered 2014 / 2015 Start date Every Month End date After 18 months of the start date Syllabus / Content / Learning Outcomes

Course Syllabus/Content : Modules & Content Outlines

FAU Foundations in Audit

To develop the knowledge and understanding of the audit process from the planning stage through to the reporting stage and techniques used in the conduct of internal and external audits.

No of teaching hours 24 Hours

Teaching Methods Lectures, tutorials, case-studies analysis, research journals and group discussion.

Assessment Methods and Weightages

See Assessment Regulations of ACCA Register the exam Online Twice a year ( June & Dec) 50% above is Pass Computer-based exams will be available for the following exams: MA1, FA1, MA2, FA2, FAB, FMA and FFA. These are the exams required for the Introductory Certificate in Financial and Management Accounting, Intermediate Certificate in Financial and Management Accounting, Diploma in Accounting and Business and the first seven exams required for CAT (Certified Accounting Technician).

Skills for maximising learning outcomes

Reading and research

Dates of examinations, major assessments and assignments

Please refer ACCA website (http://www.accaglobal.com/)

Recommended text ACCA's Approved learning materials.

Additional reference texts (if any)

Additional Remarks (if any)

Lesson No. Learning Outcome

1 A. Explain the purpose and scope of an audit and its regulatory framework

2 A. Explain the purpose and scope of an audit and its regulatory framework

3 B. Explain how an auditor assesses risk and plans an audit

4 B. Explain how an auditor assesses risk and plans an audit

5 C. Identify the principles of internal control and describe and evaluate the features of information systems

6 C. Identify the principles of internal control and describe and evaluate the

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features of information systems

7 D. Identify and describe audit evidence and audit procedures required to meet the objectives of an audit and apply International Standards on Auditing (ISAs)

8 E. Explain how the audit is completed and reflected in the different types of audit report