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CPA (U) P12 Auditing & Professional Ethics & Values

To enable the learner understand procedures involved in planning and executing audit assignments as well as developing insights into professional values, ethics and attitudes.

The examination will be focused mainly on knowledge, application and analysis of the principles acquired in auditing and professional ethics and values.

There will be a three hour examination made up sections A B and C. Section A will comprise of one compulsory question of 30 marks. Section B will comprise of four questions of 20 marks each of which the candidate will be required to attempt any three. Section C will comprise of two questions of 10 marks each, of which the candidate will be required to attempt one.

CPA (U) New  Study guide and syllabus 2016  

Study guide and syllabus

Study Materials have been  updated for 2016 Exams

1. Assurance Engagement.

2. Professional Ethics.

3. Audit engagement.

4. Risk Assessment

5.Audit Planning.

6. Materiality.

7. Audit Evidence.

8.Types of Audit Procedures.


10.Systems and controls

11.The revenue cycle.

12.The purchases cycle.

13.The Payroll system.

14.The inventory system.

15.Audit of CAPEX, Bank and Cash

16.Audit of Opening balances.

17.Audit Reports

18.Audit procedures for Subsequent Events

19 . Workplace ethics (Coming Soon)
20. Ethics in business (Coming Soon)
21. Business and environmental ethics (Coming Soon)
22. Public interest (Coming Soon)
23. Accountants in public practice (Coming Soon)
24. Fraud & money laundering (Coming Soon)
25. Whistle-blowing (Coming Soon)
26. Entrepreneurship (Coming Soon)

Past paper questions and Answers

June 2012 Past Paper Questions.

June 2012 Past Paper Answers