The concept and purpose of assurance
This module explains what assurance is, the levels of assurance available, and why users value an independent opinion.
Free to enrol
Mai Studies Original · Accounting & Finance
ICAEW ACA Study Support: Assurance
A complete Mai Studies study-support programme written for learners preparing for ICAEW ACA Certificate Level study. Each module contains original written notes, a tutor-voice classroom transcript, a practical activity with a worked solution, a mock test with explained answers and a marked written assignment. Mai Studies is an independent provider: it is not ICAEW, it is not an ICAEW Partner in Learning, and this programme carries no exam credit, accreditation or exemption.
10 weeks 60 guided hours Foundation
No course fee is charged for current published programmes.
What you will achieve
- Explain the core principles covered at ICAEW Certificate Level
- Apply the techniques to structured practice questions
- Interpret results and explain them in professional language
- Prepare for timed multiple choice assessment
- Work to a professional ethical standard
Entry guidance
- — No prior study required
- — Comfortable reading business English
- — Around six study hours each week
Original Mai Studies learning material. This is a professional completion programme, not a regulated qualification or university accreditation.
Programme syllabus
Eight applied modules
8h
The assurance engagement process
This module explains how an engagement moves from acceptance and planning through fieldwork to reporting.
Professional ethics and independence
This module explains the five fundamental principles, the threats to them and the safeguards that protect objectivity.
Risk assessment and materiality
This module explains how risk of material misstatement is assessed and how materiality shapes the work performed.
Internal control systems
This module explains the components of an internal control system and the difference between design and operating effectiveness.
Gathering sufficient appropriate evidence
This module explains the qualities that make evidence sufficient and appropriate, and the procedures used to obtain it.
Sampling, documentation and working papers
This module explains how samples are selected, how conclusions are extrapolated and why documentation must stand alone.
Completion, review and the assurance report
This module explains how findings are evaluated, how misstatements are aggregated and how opinions are modified.