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Group audit

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Group audit

  • This topic has 7 replies, 4 voices, and was last updated 1 year ago by Kim Smith.
Viewing 8 posts - 1 through 8 (of 8 total)
  • Author
    Posts
  • July 17, 2023 at 4:32 pm #688392
    Murielle10
    Participant
    • Topics: 1
    • Replies: 0
    • ☆

    Hello, I’m currently studying AAA for the september 2023 intake and the video on group audit is not available. When can we expect it to be back?

    July 17, 2023 at 6:09 pm #688410
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8291
    • ☆☆☆☆☆

    A new lecture consistent with the chapter as updated for ISA 600 (Revised 2022) is expected to be available by the end of next week.

    August 5, 2023 at 8:13 am #689401
    mandey
    Participant
    • Topics: 0
    • Replies: 3
    • ☆

    The updated lecture for ISA 600 (Revised 2022) , please is it ready viewing. Thanks

    August 5, 2023 at 8:17 am #689402
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8291
    • ☆☆☆☆☆

    Yes it’s the one called Group Audits (chapter 21) https://opentuition.com/acca/aaa/acca-advanced-audit-assurance-aaa-lectures

    August 5, 2023 at 5:55 pm #689419
    mandey
    Participant
    • Topics: 0
    • Replies: 3
    • ☆

    Heartfelt thank you. Yahweh Shalom

    August 29, 2023 at 10:21 pm #690922
    imhmdshk
    Participant
    • Topics: 1
    • Replies: 2
    • ☆

    Hello I hope you are doing well. I was worried about the exam Changes for Septemer 23 only 5 days left to the exams although I preapred almost everything and I m on practising phase can you tell me about the slybus changes in AAA and how can I best prepare them. Also how the Question of Group Audit is will be asked in Exam. Also I aant to know about the Quality managment topic As I preaped this topic in Sep 22 Do I have to read the technical article on it is it changed?

    August 30, 2023 at 7:40 am #690942
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8291
    • ☆☆☆☆☆

    If you download the AAA 2023-24 syllabus https://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p7/syllabus-study-guide/p7-international-int-syllabus-study-guide.html you will see the changes summarised on the last two pages – in essence, the changes for groups are driven by the revisions to ISA 600.

    What is “now” as opposed to what “was” is summarised in Chapter 21 – which is mostly unchanged except for s.7 and s.8 which are new replaced sections. There are new definitions of “component” and “component auditor” (included) and “common controls” which replaces “group-wide controls”. There is no such thing now as a “significant component”.

    The changes do not change how group scenarios will be examined, but clearly students need to know, for example, what is a “common control” if that will be relevant to the audit strategy.

    August 30, 2023 at 7:42 am #690943
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8291
    • ☆☆☆☆☆

    Even if you’ve read them before, the ISQM part 1 and part 2 articles are worth a second reading https://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles.html – as these explain the exam focus.

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