Providing high quality audits by evaluating information systems and internal controls, gathering evidence and performing procedures to meet the objectives of audit and assurance engagements.
See where Audit and Assurance is covered in ACCA, the technical and behavioural competencies which support this area and the type of jobs which link most closely to this area.
Examinations are one of the three main components of the ACCA qualification. The other two components are ethics and experience. Examinations test candidates knowledge and skills from ten broad competency areas, appropriate for the Complete Finance Professional.
Experience is one of the three main components of the ACCA qualification. The other two components are exams and ethics. ACCA members must demonstrate their competence in ten broad competency areas, appropriate for the Complete Finance Professional. To demonstrate their competence, students must complete nine performance objectives which must be verified by an IFAC qualified practical experience supervisor. All five Essentials performance objectives must all be completed plus a further four Technical performance objectives from a choice of 15.
The demonstration of the achievement of these objectives are recorded using an online tool called MyExperience.
Ethics is one of the three main components of the ACCA qualification. The other two components are exams and experience. To become the Complete Finance Professional, ACCA members must demonstrate their ethical competence. To be eligible for the Advanced Diploma in Accounting and Business and to become an ACCA member, students must successfully complete the Professional Ethics module.
There is also a Foundations level ethics module known as the Foundations in Professionalism module which must be successfully completed as part of any Foundations level qualification, including the Diploma in Accounting and Business.
Review the different roles which form part of the finance function. See how to enter and progress through these roles, how they relate to performance objectives and options exams and understand more about what is involved in each role.
Technical competences are the skills and abilities developed directly through the ACCA Qualification (exams, experience and ethics).
These are behavioural attributes expected of the Complete Finance Professional which support the broad competency areas demonstrated in the exams, the ethics components and in the practical experience requirement. These behaviours are transferable and may apply to more than one competency area and to several components of the qualification, in different contexts.