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    ACCA AA WB Errata Sheet 2023 Edition - Updated - Mar - 23

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    Abdo Mustafa
    Internal and external auditors were switched in a diagram in Chapter 4, Section 5.2 of the ACCA Audit and Assurance Workbook. The diagram incorrectly showed internal auditors as responsible for detecting fraud and error, when it should be external auditors who have this responsibility. The errata sheet provides a correction to swap the labels for internal and external auditors in the diagram.

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    ACCA AA WB Errata Sheet 2023 Edition - Updated - Mar - 23

    Uploaded by

    Abdo Mustafa
    9 views1 page
    Internal and external auditors were switched in a diagram in Chapter 4, Section 5.2 of the ACCA Audit and Assurance Workbook. The diagram incorrectly showed internal auditors as responsible for detecting fraud and error, when it should be external auditors who have this responsibility. The errata sheet provides a correction to swap the labels for internal and external auditors in the diagram.

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    ACCA AA WB Errata sheet 2023 edition_Updated_Mar_23

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    Internal and external auditors were switched in a diagram in Chapter 4, Section 5.2 of the ACCA Audit and Assurance Workbook. The diagram incorrectly showed internal auditors as responsible for detecting fraud and error, when it should be external auditors who have this responsibility. The errata sheet provides a correction to swap the labels for internal and external auditors in the diagram.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    9 views1 page

    ACCA AA WB Errata Sheet 2023 Edition - Updated - Mar - 23

    Uploaded by

    Abdo Mustafa
    Internal and external auditors were switched in a diagram in Chapter 4, Section 5.2 of the ACCA Audit and Assurance Workbook. The diagram incorrectly showed internal auditors as responsible for detecting fraud and error, when it should be external auditors who have this responsibility. The errata sheet provides a correction to swap the labels for internal and external auditors in the diagram.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    ACCA

    ERRATA SHEET

    AUDIT AND ASSURANCE WORKBOOK (FOR EXAMS IN


    SEPTEMBER 2023, DECEMBER 2023, MARCH 2024 AND JUNE
    2024)
    Chapter 4: Internal Audit

    Section 5.2 Responsibilities for fraud and error (ISA 240), p57
    In the diagram below the boxes for Internal auditors and External
    auditors should be switched around.
    The current diagram:

    The diagram should read:

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