AEA TRAINING CENTRE

1st Floor, Devi House 2, Dr. A Perdreau Street,

Port Louis
admin@aeaonline.intnet.mu, 2080272

COURSE PROGRESS SHEET-CPS

1. GENERAL INFORMATION

(i) Course Programme: ACCA

(ii) Academic Year: 2017

(iii) Semester: January Intake

ADVANCED AUDIT AND

PAPER/MODULE
ASSURANCE

Code P7
Level Professional
Start date 07-01-2016
No of weeks 16
Duration
3
(hrs)/week
Total hrs 48
Venues AEA School Of Accountancy

2. LECTURER

Name HAFIZ HASAN ALI BOKHARI

E-mail address hasanalibokhari@gmail.com

Contact Hours 09:00 to 17:00
Contact address
for (P/T)

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3. COURSE PLAN

Semester Plan No of Week #

Lectures
1 Regulatory Environment
International regulatory frameworks for audit and 1 1
assurance services
Money laundering 1 2
Laws and regulations
Social responsibility
2 Professional and Ethical Considerations
Code of Ethics for Professional Accountants 1 3
Fraud and error 1 4
Reporting the financial performance of entities
Professional liability 1 5
3 Practice Management
Quality control 1 6
Advertising, publicity, obtaining professional work 1 7
and fees
Tendering
Professional appointments

4 Audit of historical financial information

Planning, materiality and assessing the risk of 1 8
misstatement
Evidence 1 9
Evaluation and review
1 10
Group audits 1 11
Reporting requirements of small and medium- sized
entities (SMEs)
5 Other assignments
Audit-related and assurance services 1 12
Prospective financial information
Forensic audits 13
1

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 Internal audit 1 14
Outsourcing
The audit of performance information
(pre-determined objectives) in public sector
6 Reporting
Auditors reports 1 15
Reports to those charged with governance and
management
The effect of changes in accounting standards on
accounting systems
Other reports
7 Current Issues and Developments

Professional and ethical developments 1 16

Transnational audits
Current developments
The audit of social, environmental and integrated
reporting
Other current issues

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