Developments in Assurance and Accountability

The aim of this paper is to develop and examine the candidate’s ability to present, discuss and critique advanced auditing approaches and techniques; demonstrate how these can be applied in different situations mainly (but not only) in relation to financial statement audits; and discuss and critique developments in auditing and accountability. Wider aspects of accountability are also covered within this paper.

Developments in Assurance and Accountability learning outcomes: 

1. Appraise and critique the implications of current professional issues and developments involving the modern-day audit, the accounting profession and corporate governance
2. Develop and justify appropriate audit and assurance responses to complex or technical corporate and other reporting needs
3. Critically appraise the importance of appropriate practice management in maintaining professional standards; and
4. Evaluate issues involving a wider degree of accountability reporting to a more extended stakeholder group (eg provide assurance for CSR, sustainability, or environmental reports).

In addition to comprehensive syllabus targeted material our Learning & Practice Workbook offers:

• Exam focus - we have taken account of recent exams, guidance the examiner has given and the assessment methodology
• Help to study in the way that best suits your learning style and the time you have available
• Assistance with creating a personal study plan
• A way to review your progress through Fast forwards, Exam focus points, Chapter roundups and Quick quizzes
• Exam question bank containing AIA exam-standard questions with answers