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    AA Exam - ESSENTIALS 2023

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    mahmoodrasel228

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    AA Exam - ESSENTIALS 2023

    Uploaded by

    mahmoodrasel228
    5 views3 pages

    Original Title

    AA Exam_ESSENTIALS 2023

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    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    5 views3 pages

    AA Exam - ESSENTIALS 2023

    Uploaded by

    mahmoodrasel228

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 3

    Key Links to Resources Key Links to Videos  Sensitivity Analysis,

    Simulations and Scenario


     Examiner approach  Management Reports Planning

     Objective test questions for  Sources of Information  Pricing decisions


    session CBE
     Information Systems and data  The nature and purpose of
     Guide to session CBEs analytic financial management

     Answering audit risk  Big data  Financial objectives and


    relationship with corporate
    questions
     Target Costing strategy
     Read the mind of the AA

    marker
    Activity-Based-Costing  Stakeholders and impact on

     Examining team guidance


     Life-Cycle-Costing corporate objectives

     Environmental Accounting  Financial and other


     ACCA Practice Platform objectives in not-for-profit
     Going concern
     Through-put accounting organizations

     The auditor’s report


     Relevant Cost Analysis  The economic environment for

      Limiting Factor
    business
    The audit of assertions  The nature and role of
     Examinable documents
     Linear Programming financial markets and
     Shadow Price institutions

     Cost Volume Profit Analysis


     The nature and role of money
    markets
     Decision Making Techniques  The nature, elements and
     Risk, Uncertainty and Payoff importance of working
    Tables capital

     Decision Trees
     Management of inventories,
    accounts receivable,
    accounts payable and cash
     Determining working capital  External audits  The scope of the internal
    needs and funding strategies
     Corporate governance
    audit function, outsourcing
     Determining working capital
     Professional ethics and
    and internal audit
    assignments
    needs and funding strategies
     Accounting Rate of Return
    ACCA’s Code of Ethics and
    Conduct
     Assertions and audit
    evidence
     Relevant Cash Flows  Obtaining, accepting and
     Assertions and audit
     Time Value of Money
    continuing audit engagements
    evidence
     Net Present Value
     Objective and general
     Audit procedures
    principles
     Allowing for inflation and
     Assessing audit risks
     Audit procedures
    taxation in DCF
      Audit sampling and other
     Capital Rationing
    Understanding the entity and
    its environment and the
    means of testing
     Replacement Analysis applicable financial  The audit of specific items
     Lease or Buy reporting framework
     Automated tools and
     Risk and Uncertainty  Fraud, laws and regulations. techniques

     Sensitivity Analysis
    Audit planning and
    documentation
     The work of others

     Sources of finance  Systems of internal control


     Not-for-profit organizations

     Estimating the cost of  The use and evaluation of


     Subsequent events
    capital systems of internal control  Going concern
     Sources of finance and their by auditors  Written representations
    relative costs  Tests of controls  Audit finalization and the
     Capital structure theories  Communication on internal final review
    and practical considerations control  The Independent Auditor’s
     Finance for small- and  Internal audit and Report
    medium-sized entities (SMEs) governance and the
     The concept of audit and
    differences between external
    audit and internal audit
    other assurance engagements

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