• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2026 exams.
Get your discount code >>

Stages of an audit

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Stages of an audit

  • This topic has 3 replies, 3 voices, and was last updated 7 years ago by Kim Smith.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • November 8, 2018 at 10:01 am #484175
    sidrasif
    Member
    • Topics: 5
    • Replies: 1
    • ☆

    Hi,
    What are the 3 stages of an audit?

    November 8, 2018 at 10:19 am #484177
    Kim Smith
    Keymaster
    • Topics: 138
    • Replies: 8418
    • ☆☆☆☆☆

    Where are you getting 3 from?
    It could mean planning/performance/completion
    Or interim/year end/final

    November 8, 2018 at 12:12 pm #484193
    vavneetb
    Participant
    • Topics: 175
    • Replies: 123
    • ☆☆☆

    Sorry, i am asking my question here but my question related to this topic- If year end is 31st December,2005 When would be Interim audit, year end audit and final audit?
    Thanks

    November 8, 2018 at 1:20 pm #484202
    Kim Smith
    Keymaster
    • Topics: 138
    • Replies: 8418
    • ☆☆☆☆☆

    See page 49 of the notes.
    “interim” means in the intervening period – so any audit work done during the year will be carried out an one or more interim audits before the year end.
    “year end” is exactly that – so attending inventory counts/counting cash/inspecting assets on the reporting date.
    Final is after the reporting date.

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Kaplan CIMA Free Trial

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • mohamed0Ragab141 on Chapter 3 – Property Income and Investments – Individuals TX-UK FA2023
  • umrabano63075 on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • umrabano63075 on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • baophuong on Financial performance – Example 2 – ACCA Financial Reporting (FR)
  • CarolMakombe on Chapter 6 Tax Adjusted Trading Losses – Individuals TX-UK FA2023

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in