Certificate in International Auditing (Cert IA)

Certificate in International Auditing (Cert IA)

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Certificate in International Auditing (IA)


The certificate offers an introduction to the International Standards on Auditing (ISAs), covering the principles and application of ISAs through online 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 provides topic-by-topic exploration of specific ISAs. There are 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. 

On completion you will:

  • understand how ISAs are used around the world
  • be aware of the fundamental requirements of ISAs on a standard-by-standard basis
  • know how to use ISAs in practice.

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. 

This course would also be beneficial for ACCA members who qualified before the introduction of the clarified ISAs or who have been away from audit practice for a time and want to ensure that their knowledge is up to date with all IAASB publications.

How it works?

Students may benefit from having access to the International Federation of Accountants’ (IFAC) online Handbook of International Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements, 2018, which can be obtained from the IFAC website.

You can apply online for this qualification at any time. When you have paid by credit card, you will get access to the online course and assessments for six months. Typically, a student should take 25 hours to work through the course.

If you are an ACCA member, studying for CertIA can count towards your CPD and may fully meet your 40 unit CPD requirement for one year. Also, remember you can carry forward up to 21 verifiable units to the following CPD year too.

The certificate is assessed by a one hour exam with multiple-choice questions. There are 30 multiple-choice questions based on the syllabus and the pass mark is 50%.

Please note that if you fail on your first attempt  you will have two further attempts to re-sit this assessment, but you must pass the assessment within six months of initially accessing the online course.

Should you fail after three attempts, you will need to pay another registration fee which will allow you another three attempts to pass the assessment.

Course Details

Topic Details
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 of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing
  • 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, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
  • Fraud in an audit of financial statements
  • Types of fraud and the difference between fraud and error
  • Role of those charged with governance and management in preventing and detecting fraud
  • The limitations of internal controls
  • Ways of recognising material misstatements
  • Responsibilities of the auditor
  • Substantive procedures
  • Withdrawing from an engagement.
5. Planning
  • ISA 300, Planning an Audit of Financial Statements
  • ISA 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement
  • ISA 320, Materiality in Planning and Performing an Audit
  • ISA 450, Evaluation of Misstatements Identified during the Audit     
  • ISA 570 Going Concern – planning considerations.
6. Internal Control and Risk Assessment
  • ISA 265, Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
  • ISA 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement
  • ISA 330, The Auditor’s Responses to Assessed Risks
  • ISA 402, Audit Considerations Relating to an Entity Using a Service Organisation
  • ISA 520 Analytical Procedures.
7. ISA 500, Audit Evidence
  • Identifying sources of evidence
  • Financial statement assertions and distinguishing between the testing of transactions and balances
  • Evaluating evidence collected
  • Procedures for obtaining audit evidence.
8. Audit sampling and substantive procedures
  • Substantive procedures to address the risks of material misstatement
  • ISA 520, Analytical Procedures
  • ISA 580, Written Representations
  • ISA 570, Going Concern – audit procedures.
9. Specific items (ISA 501, Audit evidence – Specific Considerations for Selected Items and ISA 505, External Confirmations)
  • Physical inventory counting procedures
  • Litigation and claims
  • Segment information
  • Designing and evaluating an external confirmation.
10. Internal Auditing (ISA 610, Using the Work of Internal Auditors)
  • The roles of the internal and external auditors
  • How external auditors assess whether to make use of internal auditors’ work.
11. Reporting
  • Audit conclusion and reporting (ISAs 700, 701, 705,706 and 720)
  • ISA 560, Subsequent Events
  • ISA 570, Going Concern.

ACCA Professional Fee's​

Key details
ACCA members


The discount is applied automatically when members register online with a valid credit or debit card and enter their ACCA membership number.


Non-ACCA members

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Hayford led by an eminent team of experts with a cumulative experience of 300+ years of professional experience in varied industries and professional domains now offers a conducive environment for the students to develop their knowledge, learn from the masters and practice what they have learned.

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