ACCA International Audit Programmes
The ACCA Audit Programmes have been designed to facilitate compliance with the Clarified International Standards on Auditing by reflecting new requirements introduced in number of areas like performance materiality, service organisations, accounting estimates, external confirmations, related parties and the use of an expert.
The ACCA Audit Programmes are suitable for audit engagements carried out for entities belonging to all jurisdictions that apply the new Clarified International Standards on Auditing and support entities applying IFRS or UK GAAP.
The product provides a wide range of audit documentation, including:
- documentation for the current audit file in three sections: planning, work schedules and completion
- documentation for the permanent audit file
- optional schedules, such as use of an expert programme, accounting estimates working paper, checklist for identification of related parties etc.
- a library of standard letters.
The ACCA Audit Programmes are CD-ROM based and can be operated in both Excel and Word format. The new ACCA Audit Programmes cost £199 + VAT (if applicable). To order, email firstname.lastname@example.org or call 0141 582 2000 (quoting your name and membership number).
Practical Guidance on quality control procedures for small and medium sized audit firms
ACCA members must comply with the requirements of the International Standard on Quality Control 1 (ISQC 1). This is why ACCA has developed a guide designed to assist firms to implement the requirements of ISQC 1 and to understand all the practical issues involved. International Standard on Quality Control 1: Practical guidance for small and medium sized audit firms includes the following features:
- detailed guidance on all aspects of ISQC 1 implementation
- example policies and procedures which firms can easily tailor to meet their practices' individual needs
- a set of example forms and checklists covering: acceptance and continuance, fitness and propriety, independence, cold file review procedures and more.
Policies and procedures may be tailored on screen, and the forms and checklists may be completed either on screen or manually.
The guidance is relevant to all small and medium sized audit firms, and not just those based in the UK or Ireland. Developed with the assistance of ACCA's Practice Monitoring Directorate, the guidance is available free of charge to all ACCA members. To download a copy of this guidance, members should login to myACCA, and go to the 'downloads' section.