16191
@accaglobal_bot For Uzbek students https://t.me/accauzbekistana f5 https://t.me/f5performancemanagament f7 https://t.me/FRfinancialreporting f8 https://t.me/f8auditandassurance f9 https://t.me/F9FinancialManagment
substantive procedure of loan tax and remuneration is not there
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Procedures on - Purchases and expenses
- bank loan
- Claim
Impact on audit report of the material balance
Audit risk (8)
Internal audit deficiency, direct control and TOC
What is materiality and performance materiality
Identify Corporate governance deficiency (3)
Objective que - outsourcing
sp
trade discount receivable
directors remuneration
bank loan
sales tax liability
KAM
Inventory valuation
Revenue
Supplier rebate
Audit risk 8
Control deficiency control recommendation 8
Advantage and disadvantage of outsourcing internal control
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Substantive procedure for
valuation of inventory
Receivables
Paybales and accrual
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Bank reconciliations explained
https://www.pqmagazine.com/bank-reconciliations-explained/
Good news
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https://www.accaglobal.com/gb/en/cm/bsc-professional-accountancy.html
Session A
Corporate governance
Audit reporting
Audit framework
SessionB
1. Audit risk
8 Audit risk and response (16 mark)
Auditors responsibity in finding fraud (4 mark)
3 Ethical threads and safeguard (6 mark)
Substansive procedurres of trade discount receivables (4 mark)
2.internal audit
8 internal audit of purchase and sales (16 mark)
Sales importance of control (4mark)
3. Audit evidence
Substansive procedures of:
Bank loan (5 mark)
Director remuneration ( 5 mark)
Sales tax liability (5 mark)
Audit report (5 mark)
RoMM
Internal control could they need understand from management
Substantive Procedure
Ethics
Find Audit quality deficiency
Audit report implications on group and component if not adjusted
Ethics
Matter to consider before accepting assurance engagement
Substantive Procedure
Internal control information auditors need to understand from management
Analyse whole revenue forcast assurance
And substantive procedure for payables was based on GRNI (GRN not Invoiced)
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Get exam ready with the Practice Platform, Study Hub, Examiner Reports and Topic Explainer videos
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And you get help from them.
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Important Update for ACCA Students Regarding Potential New University of London BSc Programme
Heads up, ACCA students! There's been some buzz about a potential new BSc Professional Accountancy (Integrated Model) from the University of London Worldwide.
As per my search, while the University of London is developing this new programme, it's important to note that an official partnership with ACCA for this specific new BSc degree has not yet been publicly confirmed or announced by ACCA till date (27 May 2025). This programme is still in its development phase.
Many of you are keen to understand the process and details. However, until there's an official announcement directly from ACCA regarding this new University of London BSc, it's best to hold off on making definitive plans based on unconfirmed information.
Always rely on official channels (ACCA Global and University of London websites) for the latest, verified details on new programmes and partnerships.