ACCA · Technical Articles
Auditing in a computer-based environment (2)
Improve your understanding of computer-assisted audit techniques and internal controls in a computer-based environment with our expert guide.
· 14 min read
415 articles · page 16 of 18
The Global Fin X blog — page 16
Exam technique, IFRS standards worked through, syllabus changes and career guides for ACCA, CMA US and Dip IFRS candidates.
Showing 361–384 of 415 articles, newest first.
Articles
ACCA · Technical Articles
Analytical procedures
Which analytical procedures actually work in an audit? We provide a practical, evidence-based breakdown that goes way beyond standard textbook…
· 10 min read
ACCA · Technical Articles
Audit working papers
Well-structured audit working papers are the key to high exam scores. See how to document evidence efficiently with our clear 2026 marking framework.
· 8 min read
ACCA · Technical Articles
ISA 330 and responses to assessed risks
Mastering ISA 330 is essential for audit risk assessment. Our guide explains how to design effective evidence-gathering procedures that earn full…
· 6 min read
ACCA · Technical Articles
Auditing in a computer-based environment
Modern Auditing requires tech literacy. Get the exact, updated 2026 breakdown of how to tackle IT-based exam scenarios with our tactical deep dive.
· 11 min read
ACCA · Technical Articles
Subsequent events
Are you confused by IAS 10? Get our clear 2026 audit framework for subsequent events to ensure your financial reporting answers score high every…
· 12 min read
ACCA · Technical Articles
Audit sampling
Standard textbooks overcomplicate Auditing. We break down the specific types and methods you actually need to pass your 2026 exams without the fluff.
· 8 min read
ACCA · Technical Articles
Audit risk
Understanding audit risk is critical for your success. We simplify ISA 315 standards into actionable steps you can apply immediately to your 2026…
· 10 min read
ACCA · Technical Articles
Going concern
Confused by audit responsibilities regarding going concern? We clarify the indicators and reporting standards you must cite to score full marks in…
· 11 min read
ACCA · Technical Articles
ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
ISA 315 revised changed how auditors view internal control. Our deep dive highlights critical components examiners love to test in the current…
· 8 min read
ACCA · Technical Articles
The control environment of a company
Auditors must evaluate complex controls. Our guide connects ISA 315 theory to real accounting scenarios, giving you an edge in your professional…
· 15 min read
ACCA · Technical Articles
The audit of wages
Payroll cycles are high-risk areas. Our 2026 guide on the audit of wages provides a step-by-step checklist to satisfy examiners and build robust…
· 12 min read
ACCA · Technical Articles
Using the work of internal auditors
ISA 610 requirements clarified for your next audit exam. We break down the exact rules for using Internal Audit assistance that most students get…
· 12 min read
ACCA · Technical Articles
Laws and Regulations
Understand the importance of laws and regulations in auditing, including the roles of management and auditors, and the consequences of non-compliance.
· 10 min read
ACCA · Technical Articles
The auditor\'s report
Auditor Reporting standards changed how we view ISA 701 and 570. Simplify your study with our concise summary of updated requirements for 2026…
· 15 min read
ACCA · Technical Articles
The audit of assertions
The audit of assertions is the core of ISA 315. Stop memorizing definitions and start using our field-tested procedures for your next professional…
· 10 min read
ACCA · Exam Tips
Objective questions for session CBEs
Objective test questions are the gatekeepers to your Accounting success. See our expert tips for navigating the Session CBE interface like a pro…
· 6 min read
ACCA · Exam Tips
How to approach performance appraisal questions
Performance Appraisal questions require a specific analytical style. See exactly what earns top marks and how to structure your answer for the…
· 25 min read
ACCA · Exam Tips
Financial Reporting - examiner\'s approach
Achieve a passing grade on your Financial Reporting Exam with this technical breakdown of standard applications that go beyond basic textbook…
· 9 min read
ACCA · Technical Articles
Suspense accounts and error correction
Accounting exams often trap students with complex suspense accounts. Review this practical guide featuring three error correction examples for total…
· 10 min read
ACCA · Technical Articles
Property, plant and equipment, and tangible fixed assets – part 2
IAS 16 revaluation and derecognition can be tricky. Accounting for PPE requires specific logic; use our two-part framework to nail these complex…
· 8 min read
ACCA · Technical Articles
Property, plant and equipment, and tangible fixed assets – part 1
IAS 16 exam questions focus on PPE accuracy. Gain clarity on the four main reporting aspects that distinguish high-scoring answers from the rest…
· 8 min read
ACCA · Technical Articles
Performance appraisal
Mastering Financial Reporting requires more than rote memorization. This breakdown offers four worked exam examples to help you interpret data…
· 11 min read
ACCA · Technical Articles
IFRS 3, Business Combinations
Pass your 2026 ACCA exams with our expert guide to IFRS 3 Business Combinations. Simplify complex acquisition accounting and boost your scoring…
· 18 min read