Book Description

Written by experts, every page of the Foundations in Audit Study Text is packed with knowledge from ACCA tutors who bring their 20+ years’ of experience, directly to you. With the Foundations in Audit Study Text, you’ll gain a thorough understanding of the nature and purpose of an audit. Whilst also learning about the principles of external audit and the audit process.

Complementing the Foundations in Audit Exam Kit, the Study Text is packed with exam tips and advice, and supplemented with FREE online materials, via MyKaplan. As a recognised ACCA Content Partner, you can be confident that our latest material covers the full syllabus, with exam-focused preparation across all topics.

Topics covered:

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