ACCA Audit and Assurance

This is a revision and study guide for the ACCA Audit and Assurance subject. Please note that this is not an official ACCA publication or authorized book. The guide is intended for students who wish to revise using a reference book only. The material in this guide has been written by myself based on my own research, and the ACCA syllabus has been used as a guide to ensure that the book covers all aspects relevant to the syllabus guidelines. The guide provides comprehensive coverage of all syllabus areas for the ACCA Audit and Assurance subject, and is designed to help students revise and prepare for their exams. This comprehensive audit book is intended to be a useful resource for potential readers interested in gaining knowledge in the areas of auditing and assurance engagements. The book covers a variety of essential topics such as auditing standards and certification, audit regulations, and audit risk response. It also delves into the importance of corporate governance, professional ethics, and internal control and risk management. In addition, the book provides readers with practical guidance on conducting various types of assurance engagements, including external audits, review engagements, and non-profit organizations' audits. It also discusses different auditing procedures and techniques, with a focus on substantive procedures, analytical procedures, and audit sampling. The book is structured in a logical and easy-to-follow manner, with each chapter building on the previous one. It covers both theoretical and practical aspects of auditing and is intended to appeal to a broad audience, including auditing professionals, students, and anyone interested in gaining knowledge about auditing and assurance engagements.