The global body for professional accountants

Exam aim

The aim of paper FAU Foundations in Audit is to develop knowledge and understanding of the principles of external audit and the audit process and technical proficiency in the skills used for auditing financial statements.

Exam overview

FAU is designed to help you develop knowledge and understanding of the external audit functions, including audit planning and risk, internal control and audit evidence and procedures.  

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Last updated: 20 Apr 2015