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Certificate in International Auditing

The certificate offers an introduction to the clarified International Standards on Auditing (ISAs). It covers the principles of ISAs through online tuition and objective assessment.
This ACCA qualification is structured in an accessible and user-friendly way that underlines key information and provides useful summaries. It examines and breaks down specific standards topic-by-topic. There are case studies which are based on real-life examples, many exercises, multiple-choice questions and sample answers for you to test your knowledge with as you progress through the course.

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The course is also updated every year to make sure it stays relevant, and includes a topic by topic explanation of the specific clarified ISAs.

Course Objective

If you are a professional accountant or auditor, qualified in accordance with your national accounting standards, then this qualification is for you as an introduction to international standards on auditing. You do not need to have any experience or formal qualifications in accounting and auditing to apply for this certificate.

  • to help you understand how ISAs are used around the world
  • to examine the fundamental requirements of ISAs on a standard-by-standard basis
  • to provide guidance on how to use ISAs in practice with the aid of questions, case studies and exercises.

Syllabus

1. Auditing Standards
  • The International Federation of Accountants (IFAC)
  • The International Auditing and Assurance Standards Board (IAASB)
  • The framework of International Standards on Auditing (ISAs)
  • ISAs – what they represent and how they are set.
2. ISA 200, Overall Objectives
  • Overall objectives of an audit of financial statements
  • General principles governing auditors and their work
  • The nature and scope of an audit.
3. ISA 230, Audit Documentation
  • Preparing and retaining documentation
  • Assembly of the final audit file
  • Confidentiality
4. ISA 240, Fraud in an audit of financial statements
5. Planning
  • ISA 300, Planning an audit of financial statements
  • ISA 315, Understanding the entity and its environment
  • ISAs 320 and 450, Audit materiality and evaluation of misstatements.
6. Internal Control and Risk Assessment
  • ISA 265, Communicating deficiencies in internal control to those charged with governance and management
  • ISA 315, Assessing the risks of material misstatements
  • ISA 402, Audit considerations relating to an entity using a service organization.
7. ISA 500, Audit Evidence
8. ISA 501 and 505, Specific Items
9. Analytical Procedures, Audit Sampling and Written Representations
  • ISA 520, Analytical procedures
  • ISA 530, Audit Sampling
  • ISA 580, Written representations.
10. Internal Auditing
11. Reporting
  • ISA 700,705,706, Auditor’s report on financial statements
  • ISA 570 Going concern.
12. Glossary
  • Mock assessment

Assessment

You must pass the online one-hour multiple-choice assessment and the pass mark is 50 per cent.

Please note that if you fail on your first attempt you will have two further attempts to re-sit this assessment, but you must pass the assessment within three months of initially accessing the online course.

Should you fail after three attempts, you will need to pay another registration fee which will allow you another three attempts to pass the assessment.

Exam Dates & Fee

You can apply to do a Certificate in International Auditing online at any time.
The course materials and assessment for the Certificate in International Auditing are available together for £230 or separately at a cost of £130 each.

DISCOUNTS

ACCA members receive a discount for the certificate. The course materials and assessment are available together for £175 or separately at a cost of £95 each. The discount is applied automatically when members register online with a valid credit or debit card and enter their ACCA membership number.

Discounts are also available for tuition providers and Approved Employers. Employers and tuition providers who wish to offer CertIA to large numbers of their employees and students may qualify for contract pricing which makes CertIA particularly cost effective. To make an order or enquire about discount pricing please email students@accaglobal.com