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ACCA Exam Tips June 2016 by LSBF
Audit risk/risk of material misstatement.
◾Audit procedures/Matters & evidence.
– IAS 10, 12, 16, 17, 19, 20, 23, 24, 37, 38.
– IFRS 3, 5.
◾Ethics and professional issues.
– Money laundering.
– Threats to objectivity.
– Advertising.
– Quality control.
◾Criticise a given audit report.
◾New format audit reports vs. old format.
◾Non-audit assignments.
– Due diligence.
– Forensics.
◾Other audit standards.
– Subsequent events.
– Other information.
– Initial audits.
– Reliance on internal audit

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