Audit and AssuranceThe Audit and Assurance syllabus aims to develop you understanding of the critical aspects of managing an assurance engagement (including audit engagements): acceptance, planning, managing, concluding and reporting. On completion of this module, you will be able to: understand and advise on the regulatory, professional and ethical issues relevant to those carrying out an assurance engagement; understand the processes involved in accepting and managing

a technical topic will not usually be retested in this module in a comprehensive computational question if it has already been tested in detail in either of the other two tax exams

C Group Accounts

B Income tax and NIC liabilities

and communicate the interaction between different factors (such as ethics

The learning outcomes of BA4 reflect the professional standards to be demonstrated for the benefit of all stakeholders

Learning outcomes and objectives:

the place of ethics and ethical conflict is an essential underpinning for commercial activity

It provides the understanding of the business environment and the importance of organisations creating and preserving value

The syllabus includes a number of topics which were covered in Performance Management (PM) but develops them further

You will learn why costing is done and what it is used for

It builds on a good knowledge of recording financial transactions from FA1 Recording Financial Transactions

budgeting and budgetary control