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| Section | Objectives |
|---|---|
| Topic 1: Employability and Technology Skills | - Presentation of information and responses - Use of computer technology in the exam and workplace |
| Topic 2: Internal Control | - Internal audit role - Tests of control - Evaluation of control systems - Internal control systems |
| Topic 3: Review and Reporting | - Subsequent events - Going concern evaluation - Audit finalisation and auditor's report - Written representations |
| Topic 4: Audit Evidence | - Audit procedures and sampling - Audit of specific items - Financial statement assertions and audit evidence - Work of others (experts, internal auditors) |
| Topic 5: Planning and Risk Assessment | - Obtaining and accepting audit engagements - Understanding the entity and its environment - Assessing audit risks - Audit planning and documentation |
| Topic 6: Audit Framework and Regulation | - Professional ethics - Concept of audit and other assurance engagements - Corporate governance - External audit and regulatory environment |
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