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Technical articles
- Audit documentation
- 19 Aug 2008
- Brian Pine, examiner for CAT Paper 8, describes the redrafted ISA 230 and how it redefines audit documentation
- The business risk-based approach to an audit and audit planning
- 10 Apr 2008
- Examiner for CAT Paper 8 Brian Pine explains the business risk-based approach, and outlines the activities that are undertaken as part of audit planning
- A risk-based approach to auditing financial statements
- 07 Feb 2008
- Examiner for CAT Paper 8 Brian Pine outlines the key points of a risk-based audit
- IAS 1, Presentation of Financial Statements
- 17 Jan 2008
- ACCA education adviser Ellie Griffiths outlines the amendments to presentation and terminology following the reissue of IAS 1
- On international terms
- 07 Sep 2007
- student accountant details how the CAT and ACCA Qualification syllabuses will be internationalised from the December 2007 exam session, and highlights the changes to individual papers
- Examiner's approach to CAT Scheme Paper 8
- 28 Aug 2006
- Brian Pine provides guidance on how to achieve success in the Implementing Audit Procedures exam
- Internal control
- 30 May 2006
- It is vital that you understand the principles of control, the terminologies used, and can identify and distinguish between control objectives, control activities, and tests of control, explains assessor for Paper 2.6 Sue Brear
- Audit risk in a brave new world
- 30 Sep 2004
- Auditors should understand audit risk, what it is and how to deal with it says Namsiku Liandu
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