Apc309
1718 mots
7 pages
EXAMINABLE DOCUMENTS JUNE 2009 AND DECEMBER 2009 AUDIT INTERNATIONAL Knowledge of new examinable regulations issued by 30th September will be examinable in examination sessions being held in the following calendar year. Documents may be examinable even if the effective date is in the future. This means that all regulations issued by 30th September 2008 will be examinable in the June and December 2009 examinations. The study guide offers more detailed guidance on the depth and level at which the examinable documents should be examined. The study guide should therefore be read in conjunction with the examinable documents list. Accounting Standards Paper F8 Audit and Assurance The accounting knowledge that is assumed for Paper F8 is the same as that examined in Paper F3. Therefore, candidates studying for Paper F8 should refer to the Accounting Standards listed under Paper F3. Paper P7 Advanced Audit and Assurance The accounting knowledge that is assumed for Paper P7 is the same as that examined in Paper P2. Therefore, candidates studying for Paper P7 should refer to the Accounting Standards listed under Paper P2. N.B. P7 will only expect knowledge of accounting standards and financial reporting standards from Paper P2. Knowledge of exposure drafts and discussion papers will not be expected. Title International Standards on Auditing (ISAs) Glossary of Terms International Framework for Assurance Assignments Preface to the International Standards on Quality Control, Auditing, Review, Other Assurance and Related Services Objective and General Principles Governing an Audit of Financial Statements Terms of Audit Engagements Quality Control for Audits of Historical Financial Information (Redrafted) Audit Documentation (Redrafted) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements (Redrafted) Consideration of Laws and Regulations in an Audit of Financial Statements (Revised and Redrafted) Communication with Those Charged with Governance