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Technical Articles for September 2021 AAA exam:
Anyone got any tips for technical articles to revise for the September 2021 exam in c.2 weeks?
So far I’ve covered
ISA 315 revised
data analytics
Exposure Draft
IAASB PDF on Going Concern (issued for the pandemic in April 2020).Any other recommendations would be very much appreciated!
A warm WELCOME to my forum! – but if wanting a reply from “anyone” this is the student AAA forum https://opentuition.com/forum/acca-forums/aaa-advanced-audit-and-assurance-forums
If by ED you are referring this one https://opentuition.com/topic/aaa-june-2021-must-read-current-issue-article – you have identified the most recent ones.
Thanks Kim, much appreciated! Do you think the IAASB PDF on Going Concern (issued for the pandemic in April 2020) is essential too?
It doesn’t appear on the ACCA technical articles page so wondering whether it will be examinable…
Current issues has a topic “e) Discuss the impact of significant global events on audit practice.”
I think we could call “covid” a global event – as is climate change – however, there are no examinable documents specifically associated with this and the IAASB pronouncement you refer to is a staff paper – it can’t be specifically examinable in the absence of details in a technical article – that said, if you were to read the staff paper, I think you would find the points it raises largely a matter of commonsense. It doesn’t change ISA 570 – just emphasises matters that may be of particular relevance.Thanks Kim, that makes perfect sense to me, and agree it is common sense how Covid would impact going concern, and indeed the same principles apply
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