Preparatory Course for ACCA - Foundations Certificate in Audit (FAU) Central

Course details

FAU introduces the candidate to the nature and purpose of an audit, including the duties and liability of auditors, and the regulation that auditors must adhere to. It then covers the areas relating to the process of an audit of financial statements starting at audit planning and risk assessment, recording and evaluating internal control, as well as tests of controls, audit evidence and the use substantive procedures.

Course Syllabus

The syllabus for Paper FAU introduces the candidate to the nature and purpose of an audit, including the duties and liability 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 starting at audit planning and risk assessment, recording and evaluating internal control, as well as tests of controls, audit evidence and the use substantive procedures. The syllabus also coves the section deals with audit completion including the audit report.

Entry Requirements

• At least 16 years old
• IELTS 5.5 or pass in English language at GCE ‘O’ level or its equivalent
• Mature student entry – over 21 years old with minimum of 1 year working experience
• Completion of the Intermediate Certificate in Financial and Management Accounting will be accepted as fulfilling minimum entry