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Home Specialist skills Finance ACA - Assurance Fundamentals -Integrated
ACA - Assurance Fundamentals - Integrated
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Explain the concept of assurance, why assurance is required and the reasons for assurance work being carried out by appropriately qualified professionals with an attitude of professional scepticism and the exercise of professional judgement
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Explain the importance of internal controls, document an organisation’s information flows and internal controls and identify deficiencies in internal control systems
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Select methods of obtaining sufficient and appropriate assurance evidence and recognise when conclusions can be drawn from evidence obtained or where issues need to be referred
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Explain the components of assurance risk involved in assurance work
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Explain the role of the ISSB and how assurance on sustainability reporting helps meet information needs
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Explain the importance of regulation of the profession and ethical behaviour to a professional accountant and identify key ethical issues.
Overview
Off the shelf (OTS)
With our ACA Certificate, you'll develop deep technical knowledge across six key subjects: accounting, taxation, assurance, law, management information, and business technology and finance. Go beyond theory and learn the real-world application of critical areas from financial statements and taxation frameworks to auditing, risk management and business law.
This module will ensure that students understand the assurance process and fundamental principles of ethics, and are able to contribute to the assessment of internal controls and gathering of evidence on assurance work.
Delivery method
Digital
Course duration
40 hours
Competency level
Working
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