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ACCA AA · Applied Skills

A. Audit framework and regulation

This section introduces the purpose, types, and legal/regulatory frameworks of auditing. You’ll learn how audits enhance trust in financial reporting, who sets audit standards, and how independence, objectivity, and ethics underpin audit quality.

  • 16 lessons
  • 4 modules
  • 2.0h of video
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The lessons

16 lessons, module by module.

The concept of audit and other assurance engagements

4 lessons
  1. 1 Introduction to assurance 9m
  2. 2 Elements of engagements 13m
  3. 3 Levels of assurance 5m
  4. 4 The external audit 10m

External audits

4 lessons
  1. 1 Regulation of auditors 6m
  2. 2 Appointment, resignation and removal 6m
  3. 3 Rights and duties of auditors 8m
  4. 4 Limitations of audits 4m

Corporate governance

4 lessons
  1. 1 Objectives of corporate governance 12m
  2. 2 Responsibilities for corporate governance 7m
  3. 3 Internal controls and risk management 8m
  4. 4 The audit committee 8m

Professional ethics

4 lessons
  1. 1 Fundamental principles 4m
  2. 2 Threats to the fundamental principles 6m
  3. 3 Responses and safeguards 13m
  4. 4 Conflicts of interest 3m

Questions

About A. Audit framework and regulation.

What does the A. Audit framework and regulation section cover?

This section introduces the purpose, types, and legal/regulatory frameworks of auditing. You’ll learn how audits enhance trust in financial reporting, who sets audit standards, and how independence, objectivity, and ethics underpin audit quality.

How much video is in this section?

A. Audit framework and regulation has 16 video lessons, about 2.0 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Audit and Assurance exam?

Yes. The content in this section is assessed in the Audit and Assurance ACCA exam.

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