ACCA Student Podcasts

Paper F8: Laws and regulations

Sept. 28, 2015


An important part of an external audit is the consideration by the auditor as to whether the client has complied with laws and regulations. Candidates preparing for F8, Audit and Assurance and P7, Advanced Audit and Assurance should have an understanding of how laws and regulations affect an audit. The auditing standard that is relevant to this podcast is ISA 250, Consideration of Laws and Regulations in an Audit of Financial Statements.

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