Concepts

1. The concept of assurance and non-assurance engagement
   0 0 1 0
2. Agreed upon procedures
   0 0 1 0
3. Compilation engagement
   0 0 1 0
4. Assurance reports
   0 0 1 0

Concepts

1. Objective and general principles
   0 0 1 0
2. Legal framework
   0 0 1 0
3. International regulatory framework for audit and assurance services
   0 0 1 0
4. Auditors professional liability and legal precedents
   0 0 1 0

Concepts

1. Code of ethics for professional accountants
   0 0 1 0
2. Fundamental principals ,threats and safeguard
   0 0 1 0
3. Advertising, publicity obtaining professional work and fees and money laundering.
   0 0 1 0
4. Professional skepticism (in the context of errors and frauds)
   0 0 1 0

Concepts

1. Client acceptance and retention
   0 0 1 0
2. Tendering for audit services
   0 0 1 0
3. Professional appointments
   0 0 1 0
4. Planning, materiality and assessing risk of misstatement (audit risk)
   0 0 1 0
5. Methods and techniques of auditing high risk areas
   0 0 1 0
6. Use and evaluation of internal control system by auditors
   0 0 1 0
7. Preparation of audit working papers
   0 0 1 0

Concepts

1. Financial statement assertions and audit procedures.
   0 0 1 0
2. Impairments
   0 0 1 0
3. Segment reporting
   0 0 1 0
4. Changes in accounting policy
   0 0 1 0
5. Leases and EPS
   0 0 1 0
6. Share based payments
   0 0 1 0
7. Forex changes
   0 0 1 0
8. Investment properties
   0 0 1 0
9. Revenue recognition
   0 0 1 0
10. Subsequent events
    0 0 1 0
11. Going concern
    0 0 1 0
12. Related parties management representation
    0 0 1 0
13. Group audit/joint/component audit
    0 0 1 0
14. Analytical review
    0 0 1 0
15. Government grants
    0 0 1 0
16. Employee benefits
    0 0 1 0
17. Inventory and construction contracts
    0 0 1 0

Concepts

1. Prospective financial information, due diligence investigation
   0 0 1 0
2. Social, environmental and integrated reporting (enhanced disclosure)
   0 0 1 0
3. Corporate governance/Audit committee and internal audit
   0 0 1 0
4. Outsourcing
   0 0 1 0
5. E-commerce
   0 0 1 0
6. Value for money
   0 0 1 0
7. Audit performance information in the public sector
   0 0 1 0
8. Role of auditors in receiverships and liquidations
   0 0 1 0

Concepts

1. Conduct of forensic investigations
   0 0 1 0
2. Rules of evidence in court proceedings
   0 0 1 0
3. Regulations and standards on forensic accounting
   0 0 1 0
4. Applicable codes of ethics
   0 0 1 0

Concepts

1. Quality control and review
   0 0 1 0
2. Reports to those charged with governance
   0 0 1 0
3. Reporting on compliance and other information (chairman statement and directors report)
   0 0 1 0
4. Audit report on financial statements
   0 0 1 0

Concepts

1. Professional and ethical developments
   0 0 1 0