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　　Advanced Audit and

　　Assurance （INT）（P7）

　　December 2014 & June

　　2015

　　This syllabus and study guide is designed to help

　　with planning study and to provide detailed

　　information on what could be assessed in

　　any examination session.

　　THE STRUCTURE OF THE SYLLABUS AND

　　STUDY GUIDE

　　Relational diagram of paper with other papers

　　This diagram shows direct and indirect links

　　between this paper and other papers preceding or

　　following it. Some papers are directly underpinned

　　by other papers such as Advanced Performance

　　Management by Performance Management. These

　　links are shown as solid line arrows. Other papers

　　only have indirect relationships with each other

　　such as links existing between the accounting and

　　auditing papers. The links between these are shown

　　as dotted line arrows. This diagram indicates where

　　you are expected to have underpinning knowledge

　　and where it would be useful to review previous

　　learning before undertaking study.

　　Overall aim of the syllabus

　　This explains briefly the overall objective of the

　　paper and indicates in the broadest sense the

　　capabilities to be developed within the paper.

　　Main capabilities

　　This paper’s aim is broken down into several main

　　capabilities which divide the syllabus and study

　　guide into discrete sections.

　　Relational diagram of the main capabilities

　　This diagram illustrates the flows and links between

　　the main capabilities （sections） of the syllabus and

　　should be used as an aid to planning teaching and

　　learning in a structured way.

　　Syllabus rationale

　　This is a narrative explaining how the syllabus is

　　structured and how the main capabilities are linked.

　　The rationale also explains in further detail what the

　　examination intends to assess and why.

　　Detailed syllabus

　　This shows the breakdown of the main capabilities

　?。╯ections） of the syllabus into subject areas. This is

　　the blueprint for the detailed study guide.

　　Approach to examining the syllabus

　　This section briefly explains the structure of the

　　examination and how it is assessed.

　　Study Guide

　　This is the main document that students, learning

　　and content providers should use as the basis of

　　their studies, instruction and materials.

　　Examinations will be based on the detail of the

　　study guide which comprehensively identifies what

　　could be assessed in any examination session.

　　The study guide is a precise reflection and

　　breakdown of the syllabus. It is divided into sections

　　based on the main capabilities identified in the

　　syllabus. These sections are divided into subject

　　areas which relate to the sub-capabilities included

　　in the detailed syllabus. Subject areas are broken

　　down into sub-headings which describe the detailed

　　outcomes that could be assessed in examinations.

　　These outcomes are described using verbs

　　indicating what exams may require students to

　　demonstrate, and the broad intellectual level at

　　which these may need to be demonstrated

　　（*see intellectual levels below）。

　　INTELLECTUAL LEVELS

　　The syllabus is designed to progressively broaden

　　and deepen the knowledge, skills and professional

　　values demonstrated by the student on their way

　　through the qualification.

　　The specific capabilities within the detailed

　　syllabuses and study guides are assessed at one of

　　three intellectual or cognitive levels:

　　LevelⅠ: Knowledge and comprehension

　　LevelⅡ: Application and analysis

　　LevelⅢ: Synthesis and *uation

　　Very broadly, these intellectual levels relate to the

　　three cognitive levels at which the Knowledge

　　module, the Skills module and the Professional level

　　are assessed.

　　Each subject area in the detailed study guide

　　included in this document is given a 1, 2, or

　　3 superscript, denoting intellectual level, marked at

　　the end of each relevant line. This gives an

　　indication of the intellectual depth at which an area

　　could be assessed within the examination. However,

　　while level 1 broadly equates with the Knowledge

　　module, level 2 equates to the Skills module and

　　level 3 to the Professional level, some lower level

　　skills can continue to be assessed as the student

　　progresses through each module and level. This

　　reflects that at each stage of study there will be a

　　requirement to broaden, as well as deepen

　　capabilities. It is also possible that occasionally

　　some higher level capabilities may be assessed at

　　lower levels.

　　LEARNING HOURS AND EDUCATION

　　RECOGNITION

　　The ACCA qualification does not prescribe or

　　recommend any particular number of learning hours

　　for examinations because study and learning

　　patterns and styles vary greatly between people and

　　organisations. This also recognises the wide

　　diversity of personal, professional and educational

　　circumstances in which ACCA students find

　　themselves.

　　As a member of the International Federation of

　　Accountants, ACCA seeks to enhance the education

　　recognition of its qualification on both national and

　　international education frameworks, and with

　　educational authorities and partners globally. In

　　doing so, ACCA aims to ensure that its qualifications

　　are recognized and valued by governments,

　　regulatory authorities and employers across all

　　sectors. To this end, ACCA qualifications are

　　currently recognized on the education frameworks in

　　several countries. Please refer to your national

　　education framework regulator for further

　　information.

　　Each syllabus contains between 23 and 35 main

　　subject area headings depending on the nature of

　　the subject and how these areas have been broken

　　down.

　　GUIDE TO EXAM STRUCTURE

　　The structure of examinations varies within and

　　between modules and levels.

　　The Fundamentals level examinations contain

　　100% compulsory questions to encourage

　　candidates to study across the breadth of each

　　syllabus.

　　The Knowledge module is assessed by equivalent

　　two-hour paper based and computer based

　　examinations.

　　The Skills module examinations F5-F9 are all paper

　　based three-hour papers containing a mix of

　　objective and longer type questions. The Corporate

　　and Business Law （F4） paper is a two- hour

　　computer based objective test examination which is

　　also available as a paper based version from the

　　December 2014 examination session.

　　The Professional level papers are all three-hour

　　paper based examinations, all containing two

　　sections. Section A is compulsory, but there will be

　　some choice offered in Section B.

　　For all three hour examination papers, ACCA has

　　introduced 15 minutes reading and planning time.

　　This additional time is allowed at the beginning of

　　each three-hour examination to allow candidates to

　　read the questions and to begin planning their

　　answers before they start writing in their answer

　　books. This time should be used to ensure that all

　　the information and exam requirements are properly

　　read and understood.

　　During reading and planning time candidates may

　　only annotate their question paper. They may not

　　write anything in their answer booklets until told to

　　do so by the invigilator.

　　The Essentials module papers all have a Section A

　　containing a major case study question with all

　　requirements totalling 50 marks relating to this

　　case. Section B gives students a choice of two from

　　three 25 mark questions.

　　Section A of both the P4 and P5 Options papers

　　contain one 50 mark compulsory question, and

　　Section B will offer a choice of two from three

　　questions each worth 25 marks each.

　　Section A of each of the P6 and P7 Options papers

　　contains 60 compulsory marks from two questions;

　　question 1 attracting 35 marks, and question 2

　　attracting 25 marks. Section B of both these

　　Options papers will offer a choice of two from three

　　questions, with each question attracting 20 marks.

　　All Professional level exams contain four

　　professional marks.

　　The pass mark for all ACCA Qualification

　　examination papers is 50%.

　　GUIDE TO EXAMINATION ASSESSMENT

　　ACCA reserves the right to examine anything

　　contained within the study guide at any examination

　　session. This includes knowledge, techniques,

　　principles, theories, and concepts as specified.

　　For the financial accounting, audit and assurance,

　　law and tax papers except where indicated

　　otherwise, ACCA will publish examinable

　　documents once a year to indicate exactly

　　what regulations and legislation could potentially be

　　assessed within identified examination sessions

　　For paper based examinations regulation issued or

　　legislation passed on or before 31st August annually,

　　will be examinable from 1st September of the

　　following year to 31st August t of the year after that.

　　Please refer to the examinable documents for the

　　paper （where relevant） for further information.

　　Regulation issued or legislation passed in

　　accordance with the above dates may be

　　examinable even if the effective date is in the future.

　　The term issued or passed relates to when

　　regulation or legislation has been formally approved.

　　The term effective relates to when regulation or

　　legislation must be applied to an entity transactions

　　and business practices.

　　The study guide offers more detailed guidance on

　　the depth and level at which the examinable

　　documents will be examined. The study guide

　　should therefore be read in conjunction with the

　　examinable documents list.

　　Syllabus

　　AIM

　　To analyse, *uate and conclude on the assurance

　　engagement and other audit and assurance issues in

　　the context of best practice and current

　　developments.

　　MAIN CAPABILITIES

　　On successful completion of this paper candidates

　　should be able to:

　　A Recognise the legal and regulatory

　　environment and its impact on audit and

　　assurance practice

　　B Demonstrate the ability to work effectively on

　　an assurance or other service engagement

　　within a professional and ethical framework

　　C Assess and recommend appropriate quality

　　control policies and procedures in practice

　　management and recognise the auditor’s

　　position in relation to the acceptance

　　and retention of professional appointments

　　D Identify and formulate the work required

　　to meet the objectives of audit assignments

　　and apply the International Standards on

　　Auditing

　　E Identify and formulate the work required to

　　meet the objectives of non-audit assignments

　　F Evaluate findings and the results of work

　　performed and draft suitable reports on

　　assignments

　　G Understand the current issues and

　　developments relating to the provision of auditrelated

　　and assurance service

　　RELATIONAL DIAGRAM OF MAIN CAPABILITIES

　　AA （F8）

　　CR （P2） AAA （P7）

　　Current issues and development （G）

　　Practice management （C）

　　Reporting （F）

　　Audit of historical financial

　　information （D）

　　Regulatory

　　environment （A）

　　Professional and ethical

　　considerations （B）

　　Other assignments （E）

　　RATIONALE

　　The Advanced Audit and Assurance syllabus is

　　essentially divided into seven areas.

　　The syllabus starts with the legal and regulatory

　　environment including money laundering, and

　　professional and ethical considerations, including

　　the Code of Ethics and professional liability. This

　　then leads into procedures in practice management,

　　including quality control and the acceptance and

　　retention of professional engagements.

　　The syllabus then covers the audit of financial

　　statements, including planning, evidence and

　　review. It then covers other assignments including

　　prospective financial information, and other

　　assurance assignments, as well as the reporting of

　　these assignments.

　　The final section covers current issues and

　　developments relating to the provision of auditrelated

　　and assurance services.

　　DETAILED SYLLABUS

　　A Regulatory Environment

　　1. International regulatory frameworks for audit

　　and assurance services

　　2. Money laundering

　　3. Laws and regulations

　　B Professional and Ethical Considerations

　　1. Code of Ethics for Professional Accountants

　　2. Fraud and error

　　3. Professional liability

　　C Practice Management

　　1. Quality control

　　2. Advertising, publicity, obtaining professional

　　work and fees

　　3. Tendering

　　4. Professional appointments

　　D Audit of historical financial information

　　1. Planning, materiality and assessing the risk

　　of misstatement

　　2. Evidence

　　3. Evaluation and review

　　4. Group audits

　　E Other assignments

　　1. Audit-related and assurance services

　　2. Prospective financial information

　　3. Forensic audits

　　4. Internal audit

　　5. Outsourcing

　　6 The audit of performance information in public

　　sector

　　F Reporting

　　1. Auditor’s reports

　　2. Reports to those charged with governance and

　　management

　　3. Other reports

　　G Current Issues and Developments

　　1. Professional and ethical

　　2. Transnational audits

　　3. The audit of social, environmental and

　　integrated reporting

　　4. Other current issues

　　APPROACH TO EXAMINING THE SYLLABUS

　　The examination is a three hour paper constructed

　　in two sections. Questions in both sections will be

　　largely discursive. However, candidates will be

　　expected, for example, to be able to assess

　　materiality and calculate relevant ratios where

　　appropriate.

　　Section A questions will be based on ‘case study’

　　type questions. That is not to say that they will be

　　particularly long, rather that they will provide a

　　setting within a range of topics, issues and

　　requirements can be addressed. Different types of

　　question will be encountered in Section B and will

　　tend to be more focussed on specific topics, for

　　example ‘auditor’s reports’， ‘quality control’ and

　　topics of ISAs which are not examinable in Paper

　　F8, Audit and Assurance. （This does not preclude

　　these topics from appearing in Section A）。 Current

　　issues will be examined across a number of

　　questions.

　　Section A: 2 compulsory questions

　　Question 1 35 marks

　　Question 2 25 marks

　　Section B: Choice of 2 from 3 40 marks

　　questions- 20 marks each

　　100

　　Study Guide

　　A REGULATORY ENVIRONMENT

　　1. International regulatory frameworks for audit

　　and assurance services

　　a） Explain the need for laws, regulations,

　　standards and other guidance relating to audit,

　　assurance and related services.[2]

　　b） Outline and explain the need for the legal and

　　professional framework including:[2]

　　i） public oversight to an audit and assurance

　　practice

　　ii） the role of audit committees and impact on

　　audit and assurance practice.

　　2. Money laundering

　　a） Define ‘money laundering’。[1]

　　b） Explain how international efforts seek to

　　combat money laundering.[2]

　　c） Explain the scope of criminal offences of

　　money laundering and how professional

　　accountants may be protected from criminal

　　and civil liability.[2]

　　d） Explain the need for ethical guidance in this

　　area.[2]

　　e） Describe how accountants meet their

　　obligations to help prevent and detect money

　　laundering including record keeping and

　　reporting of suspicion to the appropriate

　　regulatory body.[2]

　　f） Explain the importance of customer due

　　diligence （CDD）。[2]

　　g） Recognise potentially suspicious transactions

　　and assess their impact on reporting duties.[2]

　　h） Describe, with reasons, the basic elements of

　　an anti-money laundering program.[2]

　　3. Laws and regulations

　　a） Compare and contrast the respective

　　responsibilities of management and auditors

　　concerning compliance with laws and

　　regulations in an audit of financial

　　statements.[2]

　　b） Describe the auditors considerations of

　　compliance with laws and regulations and plan

　　audit procedures when possible noncompliance

　　is discovered.[2]

　　c） Discuss how and to whom non-compliance

　　should be reported.[2]

　　d） Recognise when withdrawal from an

　　engagement is necessary.[2]

　　B PROFESSIONAL AND ETHICAL

　　CONSIDERATIONS

　　1. Code of Ethics for Professional Accountants

　　a） Explain the fundamental principles and the

　　conceptual framework approach.[1]

　　b） Identify, *uate and respond to threats to

　　compliance with the fundamental principles.[3]

　　c） Discuss and *uate the effectiveness of

　　available safeguards.[3]

　　d） Recognise and advise on conflicts in the

　　application of fundamental principles.[3]

　　e） Discuss the importance of professional

　　scepticism in planning and performing an

　　audit.[2]

　　f） Assess whether an engagement has been

　　planned and performed with an attitude of

　　professional scepticism, and *uate the

　　implications.[3]

　　2. Fraud and error

　　a） Define and clearly distinguish between the

　　terms ‘error’， ‘irregularity’， ‘fraud’ and

　　‘misstatement’。[2]

　　b） Compare and contrast the respective

　　responsibilities of management and auditors for

　　fraud and error.[2]

　　c） Describe the matters to be considered and

　　procedures to be carried out to investigate

　　actual and/or potential misstatements in a

　　given situation.[2]

　　d） Explain how, why, when and to whom fraud

　　and error should be reported and the

　　circumstances in which an auditor should

　　withdraw from an engagement.[2]

　　e） Discuss the current and possible future role of

　　auditors in preventing, detecting and reporting

　　error and fraud.[2]

　　3. Professional liability

　　a） Recognise circumstances in which professional

　　accountants may have legal liability.[2]

　　b） Describe the factors to determine whether or

　　not an auditor is negligent in given situations.[2]

　　c） Explain the other criteria for legal liability to be

　　recognised （including ‘due professional care’

　　and ‘proximity’） and apply them to given

　　situations.[2]

　　d） Compare and contrast liability to client with

　　liability to third parties.[3]

　　e） Evaluate the practicability and effectiveness of

　　ways in which liability may be restricted.[3]

　　f） Discuss liability limitation agreements.[2]

　　g） Discuss and appraise the principal causes of

　　audit failure and other factors that contribute to

　　the ‘expectation gap’ （e.g. responsibilities for

　　fraud and error）。[3]

　　h） Recommend ways in which the expectation

　　gap might be bridged.[2]

　　C PRACTICE MANAGEMENT

　　1. Quality control

　　a） Explain the principles and purpose of quality

　　control of audit and other assurance

　　engagements.[1]

　　b） Describe the elements of a system of quality

　　control relevant to a given firm.[2]

　　c） Select and justify quality control procedures

　　that are applicable to a given audit

　　engagement.[3]

　　d） Assess whether an engagement has been

　　planned and performed in accordance with

　　professional standards and whether reports

　　issued are appropriate in the circumstances.[3]

　　2. Advertising, publicity, obtaining professional

　　work and fees

　　a） Recognise situations in which specified

　　advertisements are acceptable.[2]

　　b） Discuss the restrictions on practice

　　descriptions, the use of the ACCA logo and the

　　names of practising firms.[2]

　　c） Discuss the extent to which reference to fees

　　may be made in promotional material.[2]

　　d） Outline the determinants of fee-setting and

　　justify the bases on which fees and

　　commissions may and may not be charged for

　　services.[3]

　　e） Discuss the ethical and other professional

　　problems, for example, lowballing, involved in

　　establishing and negotiating fees for a specified

　　assignment.[3]

　　3. Tendering

　　a） Discuss the reasons why entities change their

　　auditors/professional accountants.[2]

　　b） Recognise and explain the matters to be

　　considered when a firm is invited to submit a

　　proposal or fee quote for an audit or other

　　professional engagement.[2]

　　c） Identify the information to be included in a

　　proposal.[2]

　　4. Professional appointments

　　a） Explain the matters to be considered and the

　　procedures that an audit firm/professional

　　accountant should carry out before accepting a

　　specified new client/engagement including:[3]

　　i） client acceptance

　　ii） engagement acceptance

　　iii） establish whether the preconditions for an

　　audit are present

　　iv） agreeing the terms of engagement.

　　b） Recognise the key issues that underlie the

　　agreement of the scope and terms of an

　　engagement with a client.[2]

　　D AUDIT OF HISTORICAL FINANCIAL

　　INFORMATION

　　1. Planning, materiality and assessing the risk of

　　misstatement

　　a） Define materiality and performance materiality

　　and demonstrate how it should be applied in

　　financial reporting and auditing.[2]

　　b） Identify and explain business risks for a given

　　assignment.[3]

　　c） Identify and explain audit risks for a given

　　assignment.[3]

　　d） Identify and explain risks of material

　　misstatement for a given assignment.[3]

　　e） Discuss and demonstrate the use of analytical

　　procedures in the planning of an assignment.[3]

　　f） Explain how the result of planning procedures

　　determines the relevant audit strategy.[2]

　　g） Explain the planning procedures specific to an

　　initial audit engagement.[2]

　　h） Identify additional information that may be

　　required in order to effectively plan an

　　assignment.[2]

　　i） Recognise matters that are not relevant to the

　　planning of an assignment.[2]

　　2. Evidence

　　a） Identify and describe audit procedures to

　　obtain sufficient audit evidence from identified

　　sources.[2]

　　b） Identify and *uate the audit evidence

　　expected to be available to

　　i） support the financial statement assertions

　　and accounting treatments （including fair

　　values）

　　ii） support disclosures made in the notes to

　　the financial statements. [3]

　　c） Apply analytical procedures to financial and

　　non-financial data.[2]

　　d） Explain the specific audit problems and

　　procedures concerning related parties and

　　related party transactions.[2]

　　e） Recognise circumstances that may indicate the

　　existence of unidentified related parties and

　　select appropriate audit procedures.[2]

　　f） Evaluate the use of written management

　　representations to support other audit

　　evidence.[2]

　　g） Recognise when it is justifiable to place

　　reliance on the work of an expert （e.g. a

　　surveyor employed by the audit client）。[2]

　　h） Assess the appropriateness and sufficiency of

　　the work of internal auditors and the extent to

　　which reliance can be placed on it. [2]

　　3. Evaluation and review

　　a） Evaluate the matters （e.g. materiality, risk,

　　relevant accounting standards, audit evidence）

　　relating to:[3]

　　i） inventory and construction contracts

　　ii） standard costing systems

　　iii） statement of cash flows

　　iv） changes in accounting policy

　　v） taxation （including deferred tax）

　　vi） segmental reporting

　　vii） non-current assets

　　viii） fair value

　　ix） leases

　　x） revenue recognition

　　xi） employee benefits

　　xii） government grants

　　xiii） related parties

　　xiv） earnings per share

　　xv） impairment

　　xvi） provisions, contingent liabilities and

　　contingent assets

　　xvii） intangible assets

　　xviii） financial instruments

　　xix） investment properties

　　xx） share-based payment transactions

　　xxi） business combinations

　　xxii） assets held for sale and discontinued

　　operations

　　xxiii） events after the end of the reporting

　　period

　　xxiv） the effects of foreign exchange rates

　　xxv） borrowing costs.

　　b） Explain the use of analytical procedures in

　　*uation and review.[3]

　　c） Explain how the auditor’s responsibilities for

　　corresponding figures, comparative financial

　　statements, and ‘other information’， are

　　discharged.[3]

　　d） Apply the further considerations and audit

　　procedures relevant to initial engagements.[2]

　　e） Discuss the courses of action available to an

　　auditor if an inconsistency or misstatement of

　　fact exists in relation to other information such

　　as contained in the integrated report.[2]

　　f） Specify audit procedures designed to identify

　　subsequent events that may require adjustment

　　to, or disclosure in, the financial statements of

　　a given entity.[2]

　　g） Identify and explain indicators that the going

　　concern basis may be in doubt and recognise

　　mitigating factors.[2]

　　h） Recommend audit procedures, or *uate the

　　evidence that might be expected to be

　　available and assess the appropriateness of the

　　going concern basis in given situations.[3]

　　i） Assess the adequacy of disclosures in financial

　　statements relating to going concern and

　　explain the implications for the auditor’s report

　　with regard to the going concern basis.[3]

　　4. Group audits

　　a） Recognise the specific matters to be

　　considered before accepting appointment as

　　principal auditor to a group in a given

　　situation.[3]

　　b） Explain the responsibilities of the component

　　auditor before accepting appointment, and the

　　procedures to be performed in a group

　　situation. .[2]

　　c） Identify and explain the matters specific to

　　planning an audit of group financial statements

　　including assessment of group and component

　　materiality, the impact of non-coterminous year

　　ends within a group, and changes in group

　　structure.[2]

　　d） Justify the situations where a joint audit would

　　be appropriate.[2]

　　e） Recognise the audit problems and describe

　　audit procedures specific to a business

　　combination, including goodwill, accounting

　　policies, inter-company trading, the

　　classification of investments, equity accounting

　　for associates, changes in group structure, and

　　accounting for a foreign subsidiary.[3]

　　f） Identify and explain the audit risks, and

　　necessary audit procedures relevant to the

　　consolidation process.[3]

　　g） Identify and describe the matters to be

　　considered and the procedures to be performed

　　at the planning stage, when a principal auditor

　　considers the use of the work of component

　　auditors.[3]

　　h） Consider how the principal auditor should

　　*uate the audit work performed by a

　　component auditor.[2]

　　i） Explain the implications for the auditor’s report

　　on the financial statements of an entity where

　　the opinion on a component is qualified or

　　otherwise modified in a given situation.[2]

　　E OTHER ASSIGNMENTS

　　1. Audit-related and assurance services

　　a） Describe the nature of audit-related services,

　　the circumstances in which they might be

　　required and the comparative levels of

　　assurance provided by professional

　　accountants and distinguish between:[2]

　　i） audit-related services and an audit of

　　historical financial statements

　　ii） an attestation engagement and a direct

　　reporting engagement.[2]

　　b） Plan review engagements, for example: [2]

　　i） a review of interim financial information

　　ii） a ‘due diligence’ assignment （when

　　acquiring a company, business or other

　　assets）。

　　c） Explain the importance of enquiry and

　　analytical procedures in review engagements

　　and apply these procedures.[2]

　　d） Describe the main categories of assurance

　　services that audit firms can provide and

　　assess the benefits of providing these services

　　to management and external users.[3]

　　eb） Describe the level of assurance （reasonable,

　　high, moderate, limited, negative） for an

　　engagement depending on the subject matter

　　*uated, the criteria used, the procedures

　　applied and the quality and quantity of

　　evidence obtained.[3]

　　2. Prospective financial information

　　a） Define ‘prospective financial information’ （PFI）

　　and distinguish between a ‘forecast’， a

　　‘projection’， a ‘hypothetical illustration’ and a

　　‘target’。[1]

　　b） Explain the principles of useful PFI.[1]

　　c） Identify and describe the matters to be

　　considered before accepting a specified

　　engagement to report on PFI.[2]

　　d） Discuss the level of assurance that the auditor

　　may provide and explain the other factors to be

　　considered in determining the nature, timing

　　and extent of examination procedures.[1]

　　e） Describe examination procedures to verify

　　forecasts and projections.[2]

　　f） Compare the content of a report on an

　　examination of PFI with reports made in

　　providing audit-related services.[2]

　　3. Forensic audits

　　a） Define the terms ‘forensic accounting’， ‘forensic

　　investigation’ and ‘forensic audit’。[1]

　　b） Describe the major applications of forensic

　　auditing （e.g. fraud, negligence, insurance

　　claims） and analyse the role of the forensic

　　auditor as an expert witness.[2]

　　c） Apply the fundamental ethical principles to

　　professional accountants engaged in forensic

　　audit assignments.[2]

　　d） Plan a forensic audit engagement.[2]

　　e） Select investigative procedures and *uate

　　evidence appropriate to determining the loss in

　　a given situation.[3]

　　4. Internal audit

　　a） Evaluate the potential impact of an internal

　　audit department on the planning and

　　performance of the external audit.[2]

　　b） Explain the benefits and potential drawbacks of

　　outsourcing internal audit.[2]

　　c） Consider the ethical implications of the external

　　auditor providing an internal audit service to a

　　client.[2]

　　5. Outsourcing

　　a） Explain the different approaches to

　　‘outsourcing’ and compare with ‘insourcing’。[2]

　　b） Discuss and conclude on the advantages and

　　disadvantages of outsourcing finance and

　　accounting functions.[3]

　　c） Recognise and *uate the impact of

　　outsourced functions on the conduct of an

　　audit.[3]

　　6 The audit of performance information in public

　　sector

　　a） Describe the audit of performance

　　information and differentiate from

　　performance auditing. [2]

　　b） Plan the audit of performance information,

　　and describe examination procedures to be

　　used in the audit of performance

　　information. [3]

　　c） Discuss the existence, measurability and

　　relevance of reported performance

　　information. [3]

　　d） Discuss the form and content of a report

　　on the audit of performance information

　　[2]

　　e） Discuss the content of an audit conclusion

　　on an integrated report of performance

　　against predetermined objectives [3]

　　F REPORTING

　　1 Auditor’s reports

　　a） Critically appraise the form and content of an

　　auditor’s report in a given situation.[3]

　　b） Recognise and *uate the factors to be taken

　　into account when forming an audit opinion in

　　a given situation and justify audit opinions that

　　are consistent with the results of audit

　　procedures.[3]

　　c） Assess whether or not a proposed audit opinion

　　is appropriate.[3]

　　d） Advise on the actions which may be taken by

　　the auditor in the event that a modified audit

　　report is issued.[3]

　　e） Recognise when the use of an emphasis of

　　matter paragraph and other matter paragraph

　　would be appropriate.[3]

　　2. Reports to those charged with governance and

　　management

　　a） Critically assess the quality of a report to those

　　charged with governance and management. [3]

　　b） Advise on the content of reports to those

　　charged with governance and management in a

　　given situation.[3]

　　3. Other reports

　　a） Analyse the form and content of the

　　professional accountant’s report for an

　　assurance engagement as compared with an

　　auditor’s report.[2]

　　b） Discuss the content of a report on examination

　　of prospective financial information.[2]

　　c） Discuss the effectiveness of the ‘negative

　　assurance’ form of reporting and *uate

　　situations in which it may be appropriate to

　　express a reservation or deny a conclusion.[3]

　　G CURRENT ISSUES AND DEVELOPMENTS

　　Discuss the relative merits and the consequences of

　　different standpoints taken in current debates and

　　express opinions supported by reasoned arguments.

　　1. Professional and ethical

　　a） Discuss the relative advantaes of an ethical

　　framework and a rulebook.[2]

　　b） Identify and assess relevant emerging ethical

　　issues and *uate the safeguards available.[3]

　　c） Discuss IFAC developments.[2]

　　2. Transnational audits

　　a） Define ‘transnational audits’ and explain the

　　role of the Transnational Audit Committee

　　（TAC） of IFAC.[1]

　　b） Discuss how transnational audits may differ

　　from other audits of historical financial

　　information （e.g. in terms of applicable

　　financial reporting and auditing standards,

　　listing requirements and corporate governance

　　requirements）。 [2]

　　3. The audit of social , environmental and

　　integrated reporting

　　a） Plan an engagement to provide assurance on

　　integrated reporting （performance measures

　　and sustainability indicators）。[2]

　　b） Describe the difficulties in measuring and

　　reporting on economic, environmental and

　　social performance and give examples of

　　performance measures and sustainability

　　indicators.[2]

　　c） Explain the auditor’s main considerations in

　　respect of social and environmental matters

　　and how they impact on entities and their

　　financial statements （e.g. impairment of assets,

　　provisions and contingent liabilities）。[2]

　　d） Describe substantive procedures to detect

　　potential misstatements in respect of socioenvironmental

　　matters.[2]

　　e） Discuss the form and content of an

　　independent verification statement of an

　　integrated report 2]

　　4. Other current issues

　　a） Explain current developments in auditing

　　standards including the need for new and

　　revised standards and *uate their impact on

　　the conduct of audits. [3]

　　b） Discuss other current legal, ethical, other

　　professional and practical matters that affect

　　accountants, auditors, their employers and the

　　profession. [3]

　　SUMMARY OF CHANGES TO P7

　　ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as

　　employers, students, regulatory and advisory bodies and learning providers. These syllabus changes are effective

　　from December 2014 and thereafter will be updated with effect from 1st September each year, from September

　　2015 onwards.

　　The changes are introduced to the syllabus to reflect the latest business and educational developments affecting

　　this paper. These are summarised in the table below.

　　Section and subject area Syllabus content

　　New D4b） added to include component

　　auditor’s responsibilities in a group

　　situation.

　　b） Explain the responsibilities of the component auditor before accepting

　　appointment, and the procedures to be performed in a group situation.[2]

　　D3e） Amended to add reference to

　　integrated reporting

　　e） Discuss the courses of action available to an auditor if an inconsistency or

　　misstatement of fact exists in relation to other information such as

　　contained in the integrated report.[2]

　　Heading E1 Amended to include old E2

　　assurance services

　　1. Audit-related and assurance services

　　Old E2c） Deleted c） Recognise the ways in which different types of risk （e.g. strategic,

　　operating, information） may be identified and analysed and assess how

　　management should respond to risk.[3]

　　New E6 subject area added on public

　　sector audit

　　6 The audit of performance information in public sector

　　a） Describe the audit of performance information and differentiate from

　　performance auditing.[2]

　　b） Plan the audit of performance information, and describe examination

　　procedures to be used in the audit of performance information.[3]

　　c） Discuss the existence, measurability and relevance of reported

　　performance information.3]

　　d） Discuss the form and content of a report on the audit of performance

　　information .[2]

　　e） Discuss the content of an audit conclusion on an integrated report of

　　performance against predetermined objectives. [3]

　　Old G2 Deleted 2. Information technology

　　a） Describe recent trends in IT and their current and potential impact on

　　auditors （e.g. the audit implications of ‘cyberincidents’ and other risks）。 [2]

　　b） Explain how IT may be used to assist auditors and discuss the problems

　　that may be encountered in automating the audit process.[2]

　　Heading of G3 amended to refer to

　　integrated reporting

　　4 The audit of social, environmental and integrated reporting

　　G3a） Amended to add reference to

　　integrated reporting

　　a） Plan an engagement to provide assurance on integrated reporting

　?。╬erformance measures and sustainability indicators）。[2]

　　G3e） Amended to add reference to

　　integrated reporting

　　e） Discuss the form and content of an independent verification statement of

　　an integrated report.
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