FIA 2025-26: Foundations in Audit (International) FAU INT - Interactive Text
Publisher,BPP Learning Media
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The aim of this syllabus is to develop knowledge and understanding of the principles of external audit and the audit process and technical proficiency in the skills used for auditing financial statements.
The syllabus for FAU starts with an introduction to the nature and purpose of an audit, including the responsibilities of auditors, and the regulation that auditors must adhere to.
The syllabus then covers the areas relating to the process of an audit of financial statements: audit planning and risk assessment, recording and evaluating internal control, tests of controls, audit evidence and the use of substantive procedures.
The syllabus also deals with audit completion including the auditor’s report. Finally, the syllabus contains outcomes relating to the demonstration of appropriate digital and employability skills in preparing for and taking the FAU examination.
This includes being able to interact with different question item types, managing information presented in digital format and being able to use the relevant functionality and technology to prepare and present response options in a professional manner.
In addition to the examinable auditing standards, FAU assumes knowledge of the FA1 and FA2 syllabi, including knowledge of the accounting standards examined in FA2. FAU candidates will also be expected to be familiar with FFA.
