UK ACCA (Audit and Assurance) - Fundamental Concepts
Published 10/2026
Created by Dr. Kamal Chhabra (US CPA & CA)
MP4 | Video: h264, 1920x1080 | Audio: AAC, 44.1 KHz, 2 Ch
Level: All Levels | Genre: eLearning | Language: English | Duration: 10 Lectures ( 7h 37m ) | Size: 11.2 GB

ACCA Audit & Assurance Course | IFRS Financial Statements, Consolidation & Audit Reports

What you'll learn
⚡ Understand the fundamentals of ACCA Audit & Assurance and the purpose and importance of an audit.
⚡ Learn key auditing definitions, terminology, and principles of professional ethics.
⚡ Understand the roles and responsibilities of auditors, management, and directors.
⚡ Identify the applicable financial reporting framework and relevant UK regulatory requirements.
⚡ Understand inherent risk, control risk, business risk, and the audit process.
⚡ Learn the five components of IFRS financial statements, including the balance sheet, income statement and other comprehensive income
⚡ Understand the structure and presentation of IFRS financial statements through practical case studies.
⚡ Learn the principles and methods of consolidation and understand notes to consolidated financial statements.
⚡ Understand the structure and key components of an Independent Auditor's Report.
⚡ Interpret auditor opinions, the basis for opinions, and other information included in audit reports.
⚡ Explore review reports, reviewer responsibilities, and review conclusions.
⚡ Understand condensed financial statements through a practical BMW review report case study.
⚡ Connect auditing theory with practical financial reporting and audit report examples.

Requirements
❗ Basic knowledge of accounting and financial statements is helpful but not mandatory.
❗ A general understanding of financial reporting concepts is recommended.
❗ Familiarity with IFRS (International Financial Reporting Standards) is an advantage, but not required.
❗ No prior auditing or audit report experience is necessary.
❗ Suitable for ACCA students, accounting and finance students, and learners interested in understanding Audit & Assurance concepts and practical case studies.

Description
This ACCA Audit & Assurance course is designed to help you understand the key concepts of auditing in a simple and practical way. Covering important topics from the ACCA Applied Skills level, the course combines clear explanations, key definitions, practical examples, and IFRS case studies to help you build a strong understanding of audit and assurance.

The course begins with an overview of ACCA Audit & Assurance, including the purpose of an audit, the importance of assurance, and the role and responsibilities of an auditor. You will also learn important audit definitions and terminology that will help you understand the subject more clearly.

A key part of this course is the use of IFRS Financial Statements and Audit Report case studies. These case studies help you understand how financial information is presented, how auditors examine financial statements, and how audit findings relate to the auditor's report. By working through practical examples, you can connect theoretical concepts with real-world audit situations.

The course also covers important topics such as audit planning, risk assessment, internal controls, audit evidence, audit procedures, substantive procedures, analytical procedures, audit completion, review, and audit reporting. Each topic is explained in a straightforward manner to make it easier to understand and apply.

Whether you are learning audit concepts for the first time or revising for your examination, the course provides a useful way to strengthen your knowledge. The practical case studies can also help you develop your ability to analyse financial statements and understand different audit situations.

This course is suitable for ACCA students, accounting and finance students, and learners preparing for the ACCA Audit & Assurance examination.

By the end of the course, you will have a better understanding of audit and assurance concepts, IFRS financial statements, audit reports, and practical audit case studies, helping you approach your ACCA studies with greater clarity and confidence.

Who this course is for
⭐ Acca Pursuing students

Homepage

https://www.udemy.com/course/acca-audit-assurance-course

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