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Foundations in Audit (International) FAU INT
Foundations in Audit (International) FAU INT
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Free eBook version when you purchase the print copy
The aim of this syllabus is to develop knowledge and understanding of the principles of external audit and the audit process and technical proficiency in the skills used for auditing financial statements.
The syllabus for FAU starts with an introduction to the nature and purpose of an audit, including the responsibilities of auditors, and the regulation that auditors must adhere to. The syllabus then covers the areas relating to the process of an audit of financial statements: audit planning and risk assessment, recording and evaluating internal control, tests of controls, audit evidence and the use of substantive procedures. The syllabus also deals with audit completion including the auditor’s report. Finally, the syllabus contains outcomes relating to the demonstration of appropriate digital and employability skills in preparing for and taking the FAU examination. This includes being able to interact with different question item types, managing information presented in digital format and being able to use the relevant functionality and technology to prepare and present response options in a professional manner.
In addition to the examinable auditing standards, FAU assumes knowledge of the FA1 and FA2 syllabi, including knowledge of the accounting standards examined in FA2. FAU candidates will also be expected to be familiar with FFA.

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All of our products are available in printed or eBook formats. Buy the print version and you'll also get free access to the eBook version!
Bundle
The FIA Essentials Bundle includes our complete set of expertly written materials designed to help you pass.
- Interactive Text, Practice & Revision Kit, Passcards
- All print books include a FREE copy of the eBook
- Additional FREE resources available in your eBook
Our ACCA materials are ACCA Approved and written by expert tutors and updated to reflect the latest assessment requirements
Interactive Text FA1 - FAU
Our Interactive Text provides you with the knowledge, understanding, skills and application techniques required for the FA1 - FAU papers.
In addition to ACCA examining team reviewed material, you receive:
- Chapter activities to test your understanding of the topics covered
- Key terms extracted from the text and highlighted in key term boxes
- Exam focus points highlighting ways in which topics might be examined
- A question and answer bank, and summaries emphasising key points in each chapter
Exam Practice Kit FA1 - FAU
The Practice & Revision Kit is an essential revision tool for the FA1 - FAU papers.
In addition to ACCA examining team reviewed material, you receive:
- A banks of exam-standards MCQs with answers, covering the syllabus
- Do-You-Know checklists to test your knowledge
- Two mock exams including the specimen paper
Passcards
Our unique Passcards make the best use of your revision time. They summarise key topics to jog your memory when it matters, and are packed with rapid bites of exam-relevant guidance. What do Passcards offer?
- Revise at a glance and accelerate revision
- Summaries and visual aids
- Follows the syllabus in the same order as the interactive Text for easy learning
eBooks
Learning on the go
With an intuitive interface, seamless access to your content and a personalised reading experience, BPP Learning Media eBooks are ideal for students and their study needs.
Your eBook can be accessed on multiple devices, syncing your bookmarks and updates, and enables you to highlight and annotate the content using a range of editing tools.
Features include:
- bookmarking
- flashcards
- highlighting
- annotation
- read-aloud
- search functionality, as well as much more.
To find out more about our eBooks, how they work, the functionality & other benefits, please visit our dedicated eBook page:
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Study the Text / Workbook
Use the Interactive Text or Workbook to gain a deep knowledge and understanding of the course material. It is written to guide you through the complexities of the subject simply and intuitively.
Revise and Practice
Test your knowledge
Apply what you've learnt and identify areas of improvement with sample questions, answers and mocks using the Practice and Revision Kit. Fully interactive within the eBook to boost your chances of exam success.
Summarise
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Our unique Passcards* make the best use of your revision time. They summarise key topics to jog your memory when it matters, and are packed with rapid bites of exam-relevant guidance.
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