Académique Documents
Professionnel Documents
Culture Documents
Specific points:
Chapt
er
Prelims
Changes made
New syllabus included.
Regulation in a
global economy
No significant changes.
Some streamlining to remove unnecessary
detail.
Professional
appointments
Quality control
Advertising,
publicity, obtaining
professional work
and fees
Tendering
Money laundering
Professional
responsibilities and
liabilities
Planning, materiality
and assessing the
risk of misstatement
10
Group and
transnational audits
11
Evidence
context.
Removed some of the section explaining the
importance of financial reporting standards
to the exam as this has been covered in Ch
9. Some explanation has been left in ET
Exam Focus.
More streamlining of the chapter to remove
unnecessary detail.
Further explanation of the difference
between substantive procedures and tests of
controls in ET with examples as this is an
area students still struggle with.
ET on written representations expanded to
state which ISAs require written
representations to be obtained.
Added in section on reference to the work of
experts in the audit report in response to
ACCA feedback.
ISA 610 update on using the IA to provide
direct assistance added into the text.
Related party transactions sections
reorganized to flow better.
TYU1 requirements reworded to be more in
line with exam wording.
12
Completion
13
Auditors reports
Reports to
management
No change.
15
Other services
16
Prospective financial
information
No significant changes.
Answer to TYU has been made more structured
so it is easier to follow.
17
Social,
environmental and
integrated reporting
18
Forensic audits
19
Outsourcing and
internal audit
20
UK syllabus only:
auditing aspects of
insolvency
21
20
Financial reporting
revision
feedback
21
Additional practice
questions
No significant changes.