Certificat d'Aptitude aux Fonctions de Commissaire aux Comptes - independent subject foundations study materials
Certificat d'Aptitude aux Fonctions de Commissaire aux Comptes - independent subject foundations study resources

Certificat d'Aptitude aux Fonctions de Commissaire aux Comptes - independent subject foundations study plan

Certificat d'Aptitude aux Fonctions de Commissaire aux Comptes - independent subject foundations · Give each week a clear focus.

8 weeks · About 5 hours per week

Week 1

Audit purposes, risk, ethics and engagement planning

  • Review Audit purposes, risk, ethics and engagement planning using the mapped guide and reference terms.

  • Attempt relevant questions before reading answers and explain the distinction or calculation.

Your checkpoint

A checked study log for Audit purposes, risk, ethics and engagement planning, with supporting reasoning and unresolved questions.

Week 2

Audit evidence, assertions, sampling and transaction cycles

  • Review Audit evidence, assertions, sampling and transaction cycles using the mapped guide and reference terms.

  • Attempt relevant questions before reading answers and explain the distinction or calculation.

Your checkpoint

A checked study log for Audit evidence, assertions, sampling and transaction cycles, with supporting reasoning and unresolved questions.

Week 3

Completion, quality, documentation and supported reporting

  • Review Completion, quality, documentation and supported reporting using the mapped guide and reference terms.

  • Attempt relevant questions before reading answers and explain the distinction or calculation.

Your checkpoint

A checked study log for Completion, quality, documentation and supported reporting, with supporting reasoning and unresolved questions.

Week 4

Financial statements, assets, inventory and cash-flow models

  • Review Financial statements, assets, inventory and cash-flow models using the mapped guide and reference terms.

  • Attempt relevant questions before reading answers and explain the distinction or calculation.

Your checkpoint

A checked study log for Financial statements, assets, inventory and cash-flow models, with supporting reasoning and unresolved questions.

Week 5

Group reporting, control and consolidation foundations

  • Review Group reporting, control and consolidation foundations using the mapped guide and reference terms.

  • Attempt relevant questions before reading answers and explain the distinction or calculation.

Your checkpoint

A checked study log for Group reporting, control and consolidation foundations, with supporting reasoning and unresolved questions.

Week 6

Financial appraisal, financing and conditional valuation models

  • Review Financial appraisal, financing and conditional valuation models using the mapped guide and reference terms.

  • Attempt relevant questions before reading answers and explain the distinction or calculation.

Your checkpoint

A checked study log for Financial appraisal, financing and conditional valuation models, with supporting reasoning and unresolved questions.

Week 7

Audit purposes, risk, ethics and engagement planning & Audit evidence, assertions, sampling and transaction cycles & Completion, quality, documentation and supported reporting & Financial statements, assets, inventory and cash-flow models & Group reporting, control and consolidation foundations & Financial appraisal, financing and conditional valuation models

  • Apply the cases before reading model responses.

  • Retest recurring errors with a mixed set and compare preparation with the actual syllabus.

Your checkpoint

A checked study log for Audit purposes, risk, ethics and engagement planning, Audit evidence, assertions, sampling and transaction cycles, Completion, quality, documentation and supported reporting, Financial statements, assets, inventory and cash-flow models, Group reporting, control and consolidation foundations, Financial appraisal, financing and conditional valuation models, with supporting reasoning and unresolved questions.

Week 8

Audit purposes, risk, ethics and engagement planning & Audit evidence, assertions, sampling and transaction cycles & Completion, quality, documentation and supported reporting & Financial statements, assets, inventory and cash-flow models & Group reporting, control and consolidation foundations & Financial appraisal, financing and conditional valuation models

  • Apply the cases before reading model responses.

  • Retest recurring errors with a mixed set and compare preparation with the actual syllabus.

Your checkpoint

A checked study log for Audit purposes, risk, ethics and engagement planning, Audit evidence, assertions, sampling and transaction cycles, Completion, quality, documentation and supported reporting, Financial statements, assets, inventory and cash-flow models, Group reporting, control and consolidation foundations, Financial appraisal, financing and conditional valuation models, with supporting reasoning and unresolved questions.

Milestones

Week 2: Explain the principal concepts using evidence rather than memorized option positions.

Week 5: Apply subject concepts to cases and identify assumptions and limits.

Week 8: Review mixed performance and the exact current qualification requirements.