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I have been given an outdated study text by one of my friends which says exams upto August 2016. Can I use it for studying syllabus ?
Perhaps. It depends if it incorporates the changes to the audit report and to assertions that were introduced around then.
If the section on the audit report has the opinion paragraph at the top of the report, followed by basis of opinion, then it is up to date. It will also talk about a paragraph called “Key audit Matters”.
Assertions are now split into only two groups: account balances, and transactions and events (there used to be three groupings).
Even if your text is not up to date, you can probably still use it in conjunction with our notes – which are up-to-date.
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