Developments in Assurance and AccountabilityThe aim of this paper is to develop and examine the candidates ability to present, discuss and critique advanced auditing approaches and techniques; demonstrate how these can be applied in different situations mainly (but not only) in relation to financial statement audits; and discuss and critique developments in auditing and accountability. Wider aspects of accountability are also covered within this paper. Developments in Assurance and

Understand the tax implications of business disposals

Understand the finance function within an organisation

B Advanced investment appraisal

Business Management learning outcomes:

Understand the purpose and use of management accounting within organisations

B Performance management information systems and developments in technology

Our IMC Unit 1 Practice & Revision Kit helps you focus your revision and practice for exam in a way that makes best use of your time

This material is often summarised in the main chapter with more detailed revision contained in the essential reading

apply and evaluate the concepts

B Professional and ethical considerations

and the ability to apply relevant financial reporting standards to advanced accounting topics

enhancing their employability and professional growth