Major syllabus areas for fia , fau paper and detailed contents are given below:
Business environment and audit framework
- The scope and purpose of an audit
- Duties of auditors
- Professional Ethics
- The liability of auditors
- Audit regulations
Audit planning and risk
- Audit risk and risk assessment
- Understanding the entity and it,s environment
- Audit strategy and audit plan
- Audit documentation
Internal control
- Basics of internal controls
- Methods to record and evaluate accounting systems
- Tests of controls
- Control deficiencies communication to those charged with governance
Audit evidence and procedures
- Audit evidence
- Audit procedures
- Substantive procedures
- Computer assisted audit techniques - CAAT,s
Audit completion
- Going concern
- Written representations
- Errors and adjustments
- Audit reports
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