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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › International Regulatory Environment on Audit and Assurance Services
What are the impacts International Regulatory Environment on Audit and Assurance Services
Again, this isn’t examinable. LO A1a) is “Explain the need for laws, regulations, standards, and other guidance relating to audit, assurance and related services.”
The need for regulation (which you’ll find in more detail in the text in ACCA’s Study Hub that in our notes, because it’s peripheral the the syllabus/exam) is not the same as its impact – e.g. audit firms or the services they offer.