Fully covering the syllabus but without excessive detail, this book is written in clear English and uses an attractive, simple layout. With a large bank of practice questions and comprehensive solutions to help you with learning each topic, this book is an essential tool for passing your ACCA exam. This book covers everything you would expect from an exam-focused The meaning of audit and assurance Corporate governance and auditing The statutory audit Professional ethics, codes of conduct and quality control Internal audit Audit planning and risk assessment Introduction to audit evidence Internal ISA 315 Tests of controls Introduction to substantive procedures Substantive non-current assets Substantive inventory Substantive other current assets Substantive other areas Audit finalisation The external auditor’s report Other audit and assurance situations and reports