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Assurance for exams in 2020

Assurance for exams in 2020

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Contents
# Key resources vii
1 Concept of and need for assurance 1
2 Process of assurance: obtaining an engagement 21
3 Process of assurance: planning the assignment 39
4 Process of assurance: evidence and reporting 71
5 Introduction to internal control 93
6 Revenue system 115
7 Purchases system 133
8 Employee costs 149
9 Internal audit 163
10 Documentation 175
11 Evidence and sampling 189
12 Written representations ■217
13 Substantive procedures - key financial statement figures 229
14 Codes of professional ethics ... 259
15 Integrity, objectivity and independence 273
16 Confidentiality : 303
& Glossary of terms ; 317
Index 325
 
The Assurance module ensures you understand the assurance process and fundamental principles of ethics, andareableto contribute to the assessment of internal fep§t:r©i sand gathering of evidence on an assurance engagement
 
Questions within the Study Manual should be treated as preparation questions, providing you with a firm foundation before you attempt the exam-standard questions. The exam-standard questions are found in the Question Bank.
ICAEW 2020
Contents
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