Audit Syllabus

Lebanese Association of Certified Public Accountants

Exams' Program 2018




The International Federation of Accountants (IFAC).

The International Auditing and Assurance Standards Board (IAASB).

The framework of International Standards on Auditing (ISAs).

ISAs - what they represent and how they are set.


Audit and Assurance Engagements

ISA 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing

General principles governing auditors and their work - Corporate Governance

The nature and scope of an audit.


Professional Code of Ethics


Auditor Appointment

ISA 210 - Agreeing the Terms of Audit Engagements



ISA 230 - Audit Documentation

Preparing and retaining documentation.

Assembly of the final audit file.



Auditor’s Responsibilities

ISA 240 - The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements



ISA 300 - Planning an audit of financial statements

ISA 320 - Materiality in Planning and Performing an Audit

ISA 450 - Evaluation of Misstatements Identified during the Audit


Communication, Internal Control and Risk Assessment

ISA 260 - Communication with Those Charged with Governance

ISA 265 - Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

ISA 315 - Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment

ISA 402 - Audit considerations relating to an entity using a service organization.


Audit Evidence

ISA 500 - Audit Evidence

ISA 501 - Audit Evidence—Specific Considerations for Selected Items

ISA 505 - External Confirmations


Analytical Procedures

ISA 520 - Analytical procedures

ISA 530 - Audit Sampling.

ISA 580 - Written representations


Internal Auditing

ISA 610 - Using the Work of Internal Auditors



ISA 700 - Forming an Opinion and Reporting on Financial Statements

ISA 705 - Modifications to the Opinion in the Independent Auditor’s Report

ISA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

ISA 570 - Going Concern.