Variants available
Students have the choice between the International (INT) or the United Kingdom (UK) standards. You can read about the differences in the 'Learning highlights for each exam variant' section.
Exam aims
Students will analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.
Learning highlights for each exam variant
Note: The following learning applies to the International (INT) exam variant.
Students will be able to:
- Recognise the legal and regulatory environment and its impact on audit and assurance practice
- Demonstrate the ability to work effectively on an assurance or other service engagement within a professional and ethical framework
- Assess and recommend appropriate quality control policies and procedures in practice management and recognise the auditor’s position in relation to the acceptance and retention of professional appointments
- Identify and formulate the work required to meet the objectives of audit assignments and apply the International Standards on Auditing (ISAs)
- Identify and formulate the work required to meet the objectives of non-audit assignments
- Evaluate findings and the results of work performed and draft suitable reports on assignments
- Identify and formulate the work required to meet objectives of non-audit assignments
- Understand the current issues and developments relating to the provision of audit-related and assurance services.
Note: The following learning applies to the United Kingdom (UK) exam variant.
Students will be able to:
- recognise the legal and regulatory environment and its impact on audit and assurance practice
- demonstrate the ability to work effectively on an assurance or other service engagement within a professional and ethical framework
- assess and recommend appropriate quality control policies and procedures in practice management and recognise the auditor’s position in relation to the acceptance and retention of professional appointments
- identify and formulate the work required to meet the objectives of audit assignments and apply the International Standards on Auditing (UK)
- identify and formulate the work required to meet the objectives of non-audit assignments
- evaluate findings and the results of work performed and draft suitable reports on assignments
- understand the current issues and developments relating to the provision of audit-related and assurance services.
How students will benefit
Use our career navigator to find out what skills are linked to Advanced Audit and Assurance.
Exam support available
To maximise chances of success in the exam, we recommend students arrange tuition with one of our approved learning partners. Find tuition.
Finally, students can use our supported study resources alongside face-to-face or online tuition.
