Degree

No specific degree is required, but an educational or vocational background in audit is recommended before commencing the Cert IA.

Work Experience

None involved in qualifying, but the qualification is designed to accompany relevant work.

Step 1 – Create your account with Bradford Learning using the Register tab in Main Menu of our website.

Step 2 – Pay the tuition fees through our website.

Step 2 – Pay the Study material fees (Course) directly to ACCA.

Step 3 – Receive username and password to access the Cert. IA e-study material.

Step 4 – Receive invitation to join online live interactive class as per schedule.

Step 5-Receive invitation to our virtual classroom

The certificate is assessed by a one-hour exam with multiple-choice questions. There are 30 multiple-choice questions based on the syllabus.

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 of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing

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, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements

Fraud in an audit of financial statements

Types of fraud and the difference between fraud and error

Role of those charged with governance and management in preventing and detecting fraud

The limitations of internal controls

Ways of recognising material misstatements

Responsibilities of the auditor

Substantive procedures

Withdrawing from an engagement.

5.Planning

ISA 300, Planning an Audit of Financial Statements

ISA 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment

ISA 320, Materiality in Planning and Performing an Audit

ISA 450, Evaluation of Misstatements Identified during the Audit

ISA 570 Going Concern – planning considerations.

6.Internal Control and Risk Assessment

ISA 265, Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

ISA 315, Identifying and Assessing the Risks of Material Misstatements through Understanding the Entity and Its Environment

ISA 330, The Auditor’s Responses to Assessed Risks

ISA 402, Audit Considerations Relating to an Entity Using a Service Organization

ISA 520 Analytical Procedures.

7. ISA 500, Audit Evidence

Identifying sources of evidence

Financial statement assertions and distinguishing between the testing of transactions and balances

Evaluating evidence collected

Procedures for obtaining audit evidence

8. Audit sampling and substantive procedures

Substantive procedures to address the risks of material misstatement

ISA 520, Analytical Procedures

ISA 580, Written Representations

ISA 570, Going Concern – audit procedures.

9.Specific items (ISA 501, Audit evidence – Specific Considerations for Selected Items and ISA 505, External Confirmations)

Physical inventory counting procedures

Litigation and claims

Segment information

Designing and evaluating an external confirmation.

10. Internal Auditing (ISA 610, Using the Work of Internal Auditors)

The roles of the internal and external auditors

How external auditors assess whether to make use of internal auditors’ work.

11. Reporting

Audit conclusion and reporting (ISAs 700, 701, 705,706 and 720)

ISA 560, Subsequent Events

ISA 570, Going Concern.

Assistance will be provided in planning a study schedule. Tutors will also be available to discuss the progress personally.

Quiz/Tests will be conducted in every session to make the session more interactive and to assess your understanding.

Our tutors shall send weekly assignments to help the student maintain a firm grip over the subject.

We will encourage the students to appear for all the mock exams, results of which will be reviewed by our trainer.

Short notes prepared by the teacher will be shared after each session that are useful for last minute revision.

Recordings of every live session will be shared with the students

We strictly monitor the attendance of students and ensure reaching out to the absentees to motivate them to attend the classes.

Bradford offers complete guidance through the exam registration and obtaining the certification.

Course completion certificate from Bradford Learning Global, UK.

Comprehensive study material of Bradford Learning Global

1) Fees to ACCA

Standard Bundle Price : £204

Standard Course or Assessment Price : £120

Exam window:

You can apply online for this qualification at any time during the year.

You can apply to do the Certificate in International Auditing online at any time by clicking on the links to registration shown below.

Exam registration:

You can either apply for the Certificate in International Auditing course and assessment together, or apply for the course or assessment only.

Links to Registration:-

For the course and assessment

For the course only

For the assessment

When you have paid by credit card, you will get access to the online course and assessments for six months.

We recommend you pay only the course fees only to ACCA while starting your studies with us. Later on, once you are fully prepared and ready to take the exam, pay the assessment fees.

You may re-attempt the exam twice with one payment, which are valid over Six months of accessing the course.

If you do not pass after three attempts, you will need to pay another registration fee to attempt the assessment again, giving you a further three attempts to pass.

Exam result:

Cert. IA is a computer based online exam and you can attempt it anywhere according to your choice.  Results are published immediately once the assessment is completed and you will get the certificate issued by ACCA in your email as soon you pass

A score of 15 is considered passing out of 30.

I.e. 50%

What are the Certificates in International Financial Reporting and International Auditing?

The Certificate in International Financial Reporting (Cert IFR) offers a broad introduction to the field of International Financial Reporting and International Financial Reporting Standards. It traces the history of the International Accounting Standards Board (IASB) from its early roots through to recent changes and future developments.

The Certificate in International Auditing (Cert IA) covers the principles of International Standards on Auditing through online tuition and objective assessment.

The 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 students to test their knowledge with as they progress through the course.