Description
This book equips CPA learners with the knowledge, skills and professional values to plan, perform and report on audit and assurance engagements, following the KASNEB syllabus for Paper No. 10. It covers the nature and purpose of an audit, assurance and non-assurance engagements, the legal and professional framework including the Companies Act 2015 and the Code of Ethics, engagement acceptance, audit risk, planning, materiality and documentation. It also covers internal control systems, the internal audit function, forensic accounting, errors and fraud, audit evidence and sampling, public sector auditing in Kenya, auditors’ reports, auditing in computerised environments and contemporary issues such as data analytics, cloud computing, blockchain and sustainability assurance, with Kenyan examples throughout.
