The certificate offers an introduction to the International Standards on Auditing (ISAs), covering the principles and application of ISAs through online tuition and objective assessment.

This ACCA qualification is structured in an accessible and user-friendly way that underlines key information and provides useful summaries. It examines and breaks down specific standards topic-by-topic. There are case studies which are based on real-life examples, many exercises, multiple-choice questions and sample answers for you to test your knowledge with as you progress through the course.

The course is also updated every year to make sure it stays relevant, and includes a topic by topic explanation of the specific ISAs.


  • Understanding how ISAs are used around the world
  • Examining the fundamental requirements of ISAs on a standard-by-standard basis
  • Learn how to use ISAs in practice with the aid of questions, case studies and exercises.



You can apply online for this qualification at any time.If you are an ACCA member, studying for CertIA can count towards your CPD and may fully meet your 40 unit CPD requirement for one year. Also, remember you can carry forward up to 21 verifiable units to the following CPD year too.You must pass the online one-hour multiple-choice assessment and the pass mark is 50 per cent.Please note that if you fail on your first attempt you will have two further attempts to re-sit this assessment, but you must pass the assessment within six months of initially accessing the online course.Should you fail after three attempts, you will need to pay another registration fee which will allow you another three attempts to pass the assessment.


Who is this for?

Qualified accountants and auditors can use this course to ensure that they are up to date with all the current developments issued by the IAASB. An educational or vocational background in audit is recommended before commencing the Cert IA.

This course would also be beneficial for ACCA members who qualified before the introduction of the clarified ISAs or who have been away from audit practice for a time and want to ensure that their knowledge is up to date with all IAASB publications.


1. Auditing Standards

  • The International Federation of Accountants (IFAC)
  • The International Auditing and Assurance Standards Board (IAASB)
  • The framework of International Standards on Auditing (ISAs)
  • ISAs - what they represent and how they are set.

2. ISA 200, Overall Objectives

  • Overall objectives of an audit of financial statements
  • General principles governing auditors and their work
  • The nature and scope of an audit.

3. ISA 230, Audit Documentation

  • Preparing and retaining documentation
  • Assembly of the final audit file
  • Confidentiality.

4. ISA 240, Fraud in an audit of financial statements

5. Planning

  • ISA 300, Planning an audit of financial statements
  • ISA 315, Understanding the entity and its environment
  • ISAs 320 and 450, Audit materiality and evaluation of misstatements.

6. Internal Control and Risk Assessment

  • ISA 265, Communicating deficiencies in internal control to those charged with governance and management
  • ISA 315, Assessing the risks of material misstatements
  • ISA 402, Audit considerations relating to an entity using a service organisation.

7. ISA 500, Audit Evidence

8. ISA 501 Audit Evidence - specific considerations for selected items

9. ISA 505 External confirmations

10. Analytical Procedures, Audit Sampling and Written Representations

  • ISA 520, Analytical procedures
  • ISA 530, Audit Sampling
  • ISA 580, Written representations.

11. Internal Auditing

  • ISA 610, Using the work of Internal Auditors

12. Reporting

  • ISA 700, 701, 705,706, Auditor's report on financial statements
  • ISA 570 Going concern.

13. Glossary

  • Mock assessment.

Course Fee Structure

TOTAL - 5500 QAR

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