CertIA

Certified In International Audit

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The certificate offers an introduction to the clarified International Standards on Auditing (ISAs). It covers the principles of ISAs through online tuition and objective assessment.

This ACCA qualification is structured in an accessible and user-friendly way that underlines key information and provides useful summaries. It examines and breaks down specific standards topic-by-topic. There are case studies which are based on real-life examples, many exercises, multiple-choice questions and sample answers for you to test your knowledge with as you progress through the course.

The course is also updated every year to make sure it stays relevant, and includes a topic by topic explanation of the specific clarified ISAs.

Enrolling in the CertIA Program is your first step toward earning this certification. At Evanson we have over 8 years of collective professional experience in training candidates towards these exams. We provide a suite of courses with learning materials to suit any budget and learning style.

If you need a final push towards the exam

We are so confident that our approach will work that we offer Pass Assurance at all Levels – attend a Classroom course and you can attend the course again for free should you fail.

Evanson training does not only offer CertIA training sessions but actually prepares you for exams that are assessed and awarded by ACCA.

If you are a professional accountant or auditor, qualified in accordance with your national accounting standards, then this qualification is for you as an introduction to international standards on auditing. You do not need to have any experience or formal qualifications in accounting and auditing to apply for this certificate.

Download the document in the Related documents box at the bottom of this page to find five example CertIA assessment questions. These will help you to judge whether this certificate is appropriate for your professional needs.

SYLLABUS

1. Auditing Standards

a) The International Federation of Accountants (IFAC)

b) The International Auditing and Assurance Standards Board (IAASB)

c) The framework of International Standards on Auditing (ISAs)

d) ISAs – what they represent and how they are set.

2. ISA 200, Overall Objectives

a) Overall objectives of an audit of financial statements

b) General principles governing auditors and their work

c) The nature and scope of an audit.

3. ISA 230, Audit Documentation

a) Preparing and retaining documentation

b) Assembly of the final audit file

c) Confidentiality.

4. ISA 240, Fraud in an audit of financial statements

5. Planning

a) ISA 300, Planning an audit of financial statements

b) ISA 315, Understanding the entity and its environment

c) ISAs 320 and 450, Audit materiality and evaluation of misstatements.

6. Internal Control and Risk Assessment

a) ISA 265, Communicating deficiencies in internal control to those charged with governance and management

b) ISA 315, Assessing the risks of material misstatements

c) ISA 402, Audit considerations relating to an entity using a service organisation.

7. ISA 500, Audit Evidence

8. ISA 501 and 505, Specific Items

9. Analytical Procedures, Audit Sampling and Written Representations

a) ISA 520, Analytical procedures

b) ISA 530, Audit Sampling

c) ISA 580, Written representations.

10. Internal Auditing

11. Reporting

a) ISA 700,705,706, Auditor’s report on financial statements

b) ISA 570 Going concern.

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