![]() The groups provide support, conferences, information and representation for members working in – or working for clients in – specific sectors. The ICAEW special interest groups further extend the building of sector-specific knowledge within the profession. Even during your training, choose the faculty that best suits your career needs and see how it can help you. The ICAEW faculties, which include the Audit and Assurance Faculty, provide additional specialised support to their members in key areas and invaluable networking opportunities. See page xxvii for more details, or visit and click on ‘Technical & Business Topics’. The ICAEW provides expert input to governments and policy makers worldwide, working in the public interest to influence both policy and legislation. The ICAEW is recognised as a thought leader, and the Institute’s technical operations and support services provide technical expertise and the latest knowledge of best practice. Once you are qualified, you will enhance these skills through Continuing Professional Development (CPD), which ensures that you keep up-to-date in your relevant field. During your studies for the ACA, you will develop your professional skills through the Initial Professional Development (IPD) programme. We work with governments, regulators and industry, to ensure the highest professional standards are maintained, and the skills of our members are constantly developed, recognised and valued. We’re Europe’s largest professional accountancy body, providing practical support to over 140,000 members and students in more than 140 countries. ![]() In the meantime, I’d like to remind you that the ICAEW is much more than just the body that awards you your ACA qualification – we can be useful to you in many ways, throughout your career. I’m looking forward to congratulating you on attaining your ACA qualification in the near future. Welcome to the ICAEW Welcome to the Institute of Chartered Accountants in England and Wales (ICAEW). © The Institute of Chartered Accountants in England and Wales Your learning materials are printed on paper sourced from sustainable, managed forests. British Library Cataloguing-in-Publication Data A catalogue record for this book has been applied for from the British Library Printed in Great Britain by Ashford Colour Press Ltd Unit 600 Fareham Reach Fareham Road Gosport PO13 OFW ![]() No part of this publication may be reproduced in any form or by any means or stored in any retrieval system, or transmitted in, any form or by any means, electronic, mechanical, photocopying, recording or otherwise without prior permission of the publisher. Study Manual Audit and Assurance The Institute of Chartered Accountants in England and Wales Professional Stage ISBN: 978-1-84152-500-6 First edition 2007 All rights reserved. The Institute of Chartered Accountants in England and WalesĪUDIT AND ASSURANCE Professional Stage Application Level
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