Skip Navigation
  • Home
  • About us
  • National sites
  • Myacca
  • Blogs
  • ACCA Discuss
  • ACCA.TV
  • Podcasts
  • Accamail
ACCA - the global body for professional accountants

  • Join Us
  • Students & Affiliates
  • Members
  • Employers
  • Learning Providers
  • General Public
ACCA Homepage < Members < Other ACCA qualifications < Certificate in International Auditing
  • Managing your CPD
  • New to membership?
  • E-Learning Gateway
  • Events
  • Publications
  • Engage with ACCA
  • Career support
  • Other ACCA qualifications
  • Global MBA
  • Diploma in International Financial Reporting
  • Certificate in International Financial Reporting
  • Certificate in International Auditing
  • Overview and objectives
  • Syllabus
  • How it works
  • Eligibility
  • How to register
  • FAQs
  • Cambridge ICFE (International Certificate in Financial English)
  • Qualifications from our partners
  • Mutual memberships
  • Professional standards & ethics
  • Administering your membership
  • Benevolent Fund
  • FAQs

see also...

  • Curso de información en Español Curso de información en Español - opens in a new window
  • Curso informação em Português Curso informação em Português - opens in a new window

top stories

  • UK members back cuts to combat budget deficit UK members back cuts to combat budget deficit - opens in a new window
  • ACCA, FEE and Royal NIVRA roundtable endorses XBRL ACCA, FEE and Royal NIVRA roundtable endorses XBRL - opens in a new window
  • Verify, verify, verify Verify, verify, verify - opens in a new window
  • ISQC 1: practical guidance ISQC 1: practical guidance - opens in a new window


  • See more news more
    See more features more
Send
Print
Share

Syllabus

  1. Introduction and responsibilities
    • Introduction to International Auditing (Preface)
    • Objectives and general principles (ISA 200)
    • Documentation (ISA 230)
    • Fraud and error (ISA 240)

  2. Planning
    • Planning (ISA 300)
    • Knowledge of the business (ISA 310)
    • Audit materiality (ISA 320)

  3. Internal control
    • Risk assessments and internal control (ISA 315)
    • Service organisations (ISA 402)

  4. Audit evidence
    • Audit evidence (ISA 500)
    • Specific items (ISA 501, 505)
    • Analytical procedures (ISA 520)
    • Audit sampling (ISA 530)
    • Management representations (ISA 580)
    • Internal auditing (ISA 610)

  5. Reporting
    • Auditors' Reports on financial statements (ISA 700, 705, 706)
    • Going concern (ISA 570)

Back to top

 
  • Contact us
  • Terms
  • Privacy
  • Accessibility
  • Advertising
  • Site map
© 2010 ACCA