Foundations in Audit (FAU)

Learning Outcomes

Explain the purpose and scope of an audit and its regulatory framework.
Explain how an auditor assesses risk and plans an audit.
Identify the principles of internal control and describe and evaluate the features of information systems.
Identify and describe audit evidence and audit procedures required to meet the objectives of an audit and apply International Standards on Auditing (ISAs).
Explain how the audit is completed and reflected in the different types of auditor’s reports.

Here are the syllabus overview and study guide for Foundations in Audit (FAU) in brief from ACCA Global.

Zakia Karim


Zakia is one of the Founders and full-time faculty at HeadStart. She is a young professional accountant and is one of the very few female ACCA qualified who is teaching several modules of ACCA. She has worked for one of the growing advisory firms and served several multinational clients in the capacity of a consultant. She has also been very passionate about teaching ever since she has passed her exams. She believes that understanding the needs of our students is one of her strengths which helps her to deliver lectures effectively. She is teaching for quite some time and has been helping her students with comprehensive resources, real life examples and useful guidance to pass the papers. Her student’s feedback has been commendable, which is evident by her pass rates which are above global standards. She was a high achiever in her ACCA exams which is an added advantage for her students to get a hold of the tricks for securing good marks.

Listen to the Expert

We work hard to prepare every student for their professional life

Our courses offer a good compromise between the continuous assessment and the emphasis placed on exams