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P7 AAA | Study Text - BPP

Syllabus of P7 Advanced Audit and Assurance (AAA)

The objective of the syllabus is to examine, assess, and conclude in the light of best practices and current issues on assurance engagement and other audit and assurance issues.

In fact, the Advanced Audit and Assurance (AAA)(INT) syllabus is split into seven areas.

The syllabus begins with the legal and regulatory environment, including money laundering, including the Code of Ethics and professional responsibility, and professional and ethical considerations. In practice management, this then leads to procedures, including quality control and the recognition and retention of professional engagements.

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Then the syllabus includes the audit of financial statements, including the collection of plans and evidence. The completion, evaluation of evidence, and review and reporting on an audit of historical financial information are then covered. The next section shifts to other activities, including prospective financial data, due diligence, and forensic audit, as well as reporting on these tasks.

The final section addresses current issues and developments surrounding the provision of services related to auditing and insurance.

Main capabilities

To Completion of the exam successfully, candidates should be able to:
  • Recognizing the legal and regulatory environment and its effect on the practice of audit and assurance
  • Demonstrate the ability to effectively work within a professional and ethical framework on an assurance or other service commitment
  • Evaluate and recommend appropriate quality control policies and procedures in practice management and recognize the position of the auditor in accepting and retaining professional appointments.
  • Identify and formulate the work required to meet the goals of audit tasks and apply the International Auditing Standards
  • Evaluate the findings and results of the work carried out and draft appropriate assignment reports
  • Identify and formulate the work needed to meet the goals of non-audit tasks
  • Understanding the current problems and developments in the provision of audit and assurance services

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