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- explain the concept of assurance, why assurance is required and the reasons for assurance engagements being carried out by appropriately qualified professionals with an attitude of professional scepticism and the exercise of professional judgement;
- explain the nature of internal controls and why they are important, document an organisation’s internal controls and identify deficiencies in internal control systems;
- select sufficient and appropriate methods of obtaining assurance evidence and recognise when conclusions can be drawn from evidence obtained or where issues need to be referred to a senior colleague; and
- understand the importance of regulation of the profession and ethical behaviour to a professional and identify issues relating to integrity, objectivity, professional competence and due care, confidentiality, professional behaviour and independence.
Our ICAEW products
Our ICAEW Passcards are available in print and eBook formats.
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 my Passcards offer?
- Revise at a glance and accelerate revision
- Summaries and visual aids
- Follows the syllabus in the same order as the Study Text for easy learning
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.
- search functionality, as well as much more.
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