Cert IA

ACCA Certificate in International Auditing


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

Course objectives

  • to help you understand how ISAs are used around the world
  • to examine the fundamental requirements of ISAs on a standard-by-standard basis
  • to provide guidance on how to use ISAs in practice with the aid of questions, case studies and exercises.

Who is it 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.

Salient Features:

  • First formal qualification in the sultanate which comprehensively covers all ISAs.
  • Certificate will be issued by ACCA, a well-recognised and respected name in the accounting profession in more than 170 countries.
  • The course will be delivered by a professional accountant which will involve extensive syllabus coverage, practice sessions, tests and mock exams.


The assessment consists of one hour online multiple choice questions examination. Passing marks are 50% and student gets two more chances in case he/she is not successful first time.

Mode of Delivery

The course will be delivered through face to face interactive sessions whereby classes will be conducted for 6 hours every week (evening or weekend classes for working candidates)


On successful completion of the examination certificate in international auditing will be awarded by ACCA.

Fees Structure

For the complete details of the fees, please refer to the Fees Structure

Course Intakes:               January and July (Examination can be taken anytime)

Sample examination questions

Sample examination questions can be accessed at following link


Course Syllabus

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

Are you interested in our ACCA Certification?

Student Lead Source
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For further information and registration please contact

Mr Ikram Ul haq


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Get in Touch

  • Tel: +968 2473 0400
  • WhatsApp : +968 7235 5500
  • Email: [email protected]
  • Mutrah | Way No. 2621 | Building No. 1986
  • P.O Box: 710, P.C: 112 | Ruwi | Sultanate of Oman
  • Hotline: +968 8007 1000