Module Aim:
To analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.

Study Materials

The course fee includes digital copies of the Integrated Workbook, Study Text, Exam kit and Pocket Notes. You may opt to receive a physical copy of the study materials by post to your personal address for an additional fee of €45.

Any Import duty/tax on the value of the goods received from is payable by the end consumer via the delivery company and your delivery may be withheld until paid. This may vary from country to country and be up to a value of 20% of the value of the study material.

Kindly refer to the ‘Schedule’ tab to view the next timetable

Live On-line Lectures

Live Online offers students the benefits of the traditional classroom but with the flexibility of the online environment. The lessons are fully interactive, delivered live by Kaplan’s expert tutors following the same exam focused material and structure as traditional classroom courses. All courses include ACCA approved study materials and online resources.

Learning online allows you to study anywhere in the world via a broadband Internet connection, giving you the freedom to fit your studies around your lifestyle. Lectures follow a set timetable, just like in the classroom and lecture recordings are available to stream from the Live Online Community should you miss one.

In summary, Live Online Classes consist of:

– Separate Tuition and Revision phases covering knowledge and application to the paper
– Classroom focused materials including fast track notes, study text, revision book and pocket notes.
– Live, interactive lectures accessible on the move via smart phone or tablet
– Expert tutors drawn from a professionally qualified faculty with 10 years average teaching experience per tutor
– Expert tutor help available via live chat, email or phone
– Practice and mock exams

Moreover, the Live Online Community includes:

– Recordings of classes available 24 hours after class to watch again
– Tutor support between timetabled classes
– Peer to peer support
– Online course calendar with reminders

Exam Syllabus:

The syllabus is assessed by a three hour 15 minutes Computer Based Examination.

The examination is constructed in two sections. Questions in both sections will be largely discursive. However, candidates will be expected, for example, to be able to assess materiality and calculate relevant ratios where appropriate.

Section A

Section A will comprise a Case Study, worth 50 marks, set at the planning stage of the audit, for a single company, a group of companies or potentially several audit clients. Candidates will be provided with detailed information, which will vary between examinations, but is likely to include extracts of financial information, strategic, operational and other relevant financial information for a client business, as well as extracts from audit working papers, including results of analytical procedures.

Candidates will be required to address a range of requirements, predominantly from syllabus sections A, B, C and D, thereby tackling a real world situation where candidates may have to address a range of issues simultaneously in relation to planning, risk assessment, evidence gathering and ethical and professional considerations. Please note that other syllabus areas, excluding E, may also be drawn on as part of the Case Study.

Four professional marks will be available in Section A and will be awarded based on the level of professionalism with which a candidate’s answer is presented, including the structure and clarity of the answer provided.

Section B

Section B will contain two compulsory 25 mark questions, with each being predominately based around a short scenario.

One question will always predominantly come from syllabus section E, and consequently candidates should be prepared to answer a question relating to completion, review and reporting.

There are a number of formats this question could adopt, including, but not limited to, requiring candidates to assess going concern, the impact of subsequent events, evaluating identified misstatements and the corresponding effect on the auditor’s report.

Candidates may also be asked to critique an auditor’s report or evaluate the matters to be included in a report which is to be provided to management or those charged with governance. The other Section B question can be drawn from any other syllabus section, including A, B, C, D and F.

Quality control and ethics

The auditor’s assessment of effective quality control procedures and consideration of ethical issue are fundamental to all stages of the audit and therefore these concepts could be examined in any section of the exam.

Current issues

Syllabus section G on current issues may be examined in Section A or B as appropriate. Current issues is unlikely to form the basis of any question on its own but instead will be incorporated into the Case Study or either of the Section B questions dependent on question content and the topical issues affecting the profession at the time of writing.

Exam resources: Click Here to view Exam Resources

Syllabus and Study Guide: Click Here to view Syllabus and Study Guide

Students Studying for the ACCA qualification through KPMG Learning Academy benefit from a tax credit of 70% of the costs incurred via the Get Qualified Scheme.