AAT Level 4 – Audit and Assurance (ADUT)

Mapped to the AAT Q2022 syllabus | Perfect for self-study or classroom use

Our Audit and Assurance study book offers structured, easy-to-follow explanations to help you master key concepts and prepare confidently for your AAT assessments.

This comprehensive guide uses clear language, practical examples, and helpful illustrations to walk you through each topic. It’s ideal for both classroom and independent study.

£29.90

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Description

Description

This is an optional unit for the Level 4 Diploma in Professional Accounting.

This unit focuses on the growing importance of audit and assurance in the global marketplace, highlighting their role in business success and strategic goal achievement. It addresses increased scrutiny on these services following corporate failures. The unit covers audit principles, legal and professional rules, and the entire audit process, from planning to reporting. Emphasising both practical and theoretical perspectives, it explores key issues like independence, professional scepticism, and regulatory frameworks. It equips students with the skills to conduct audits under supervision and is an optional part of the Level 4 Diploma in Professional Accounting, requiring prior financial accounting knowledge.

Who Is This Book For?

Students studying AAT Level 4 Accounting
Anyone preparing for the Audit and Assurance (ADUT) assessment

What You’ll Learn

Demonstrate an understanding of the audit and assurance framework
Demonstrate the importance of professional ethics
Evaluate the planning process for audit and assurance
Evaluate procedures for obtaining sufficient and appropriate evidence
Review and report findings

What’s Inside

Chapter 1: The audit and assurance framework
Chapter 2: The role of internal audit
Chapter 3: Systems of internal control
Chapter 4: The importance of professional ethics
Chapter 5: The planning process – Risk and Materiality
Chapter 6: The planning process – Audit procedures and working papers
Chapter 7: Audit evidence
Chapter 8: Audit procedures for balance assertions in the financial statements
Chapter 9: Audit procedures for the statement of profit or loss
Chapter 10: Evaluation and the audit opinion
Mock Exam
Glossary
Activity Answers
Mock Exam Answers

Practice questions and assessment-style tasks throughout.

What’s Included

Printed book (includes a mock exam)
Free access to our online portal which includes:
- Electronic version of your study book
- Auto-marked assessments – instant feedback
- 1 additional mock exam in the online portal