This course book is designed for students preparing for the ACCA Audit and Assurance (AA) examination for exam sessions from September 2025 to June 2026. The book provides a comprehensive introduction to the principles, objectives, and practices of auditing and assurance within the framework of professional standards and ethical requirements. It develops students’ understanding of the audit process and the role of auditors in ensuring the reliability and credibility of financial information. The text covers major syllabus areas including the audit framework and regulation, audit planning and risk assessment, internal control systems, collection and evaluation of audit evidence, review procedures, and audit reporting. It also highlights the importance of professional ethics, employability skills, and the use of technology in modern auditing practice. Through clear explanations, practical illustrations, and exam-focused guidance, the book helps students build technical knowledge, analytical skills, and professional judgment required for success in ACCA examinations and future auditing practice.

Chỉ số ISBN:	9781509749416
Mã ngôn ngữ:	eng
Chỉ số phân loại:	657.45
Tác giả:	ACCA Association of Chartered Certified Accountants
Thông tin nhan đề:	Audit and Assurance (AA): Course Book
Xuẩt bản,phát hành:	London BPP Learning Media 2025
Mô tả vật lý:	470p.
Từ khóa:	Assurance Services. Audit Evidence. Auditing

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