Exam Technique Series
4 articles P1 Exam Technique — Part 1: Ethics Demonstrates how to maximise marks on ethics questions using effective exam technique. Ethics is examined regularly across all AAA sections. ↗ P2 Exam Technique — Part 2: Risk Explains the different ways risk is examined in AAA and how to distinguish between them to score marks effectively. ↗ P3 Exam Technique — Part 3: Audit Procedures Examines the level of detail required for procedures questions. Compares strong vs weak answers to illustrate the specificity needed to earn marks. ↗ P3 Exam Technique — Part 4: Auditor Reporting Focuses on reporting to shareholders — audit report format, types of opinion, and modifications required in different scenarios. ↗
Ethics & Professional Conduct
3 articles NOC Responding to Non-Compliance with Laws and Regulations (NOCLAR) Covers recent IESBA Code of Ethics developments on how auditors should respond to non-compliance with laws and regulations. ↗ ED Exposure Draft — Role and Mindset of Professional Accountant Summarises key proposals in the Exposure Draft on promoting the role and mindset expected of professional accountants. ↗ L&R Laws and Regulations Covers how laws and regulations affect an audit — the responsibilities of both management and the auditor in this context. ↗
Audit Risk
1 articlesAudit Procedures & Specialist Areas
3 articles GRP Group Audits Key areas of ISA 600 - Audits of Group Financial Statements including the work of component auditors. Essential pre-exam reading. ↗ SPC Auditing in Specialised Industries Explores specific considerations for auditors when the client operates in a specialised industry — a practical and frequently tested area. ↗ INT Using the Work of Internal Auditors Focuses on direct assistance by internal auditors — the controversy around independence threats and the benefits of using internal audit work. ↗
Auditor Reporting
2 articles DSC Auditing Disclosures in Financial Statements Looks at auditing disclosures following developments in IFRS requirements and the increased complexity of information to be disclosed. ↗ PUB Performance Information in the Public Sector Covers the audit of performance information and pre-determined objectives in the public sector — a specific AAA syllabus area. ↗
Corporate Governance & Audit Quality
2 articles GOV Corporate Governance and its Impact on Audit Practice Explores how corporate governance principles and practice affect the audit process — building on governance knowledge from earlier ACCA papers. ↗ AQ Audit Quality — A Perpetual Current Issue Covers quality control in the context of practice management — a dedicated section in the AAA syllabus (Section C1). ↗
Current Issues & Technology
2 articles DA Data Analysis and the Auditor Provides insight into what auditors must consider when using data analytics — what it means, how it is used, and how it improves audit efficiency. ↗ PSC Professional Scepticism Explains why professional scepticism is an essential part of the auditor's mindset and why its importance is growing in the modern audit environment. ↗
Auditor Liability
1 articles©
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