ICAN Advanced Audit, Assurance and Forensics Notes
Advanced audit, assurance and forensic investigation. This course follows the ICAN syllabus in 64 topics. All 64 are published, each with detailed notes, worked examples, exam tips and ICAN-style practice questions.
How this course is examined
The paper
- The paper runs for 3¼ hours, including 15 minutes of reading time, and you answer five of the seven questions.
- Section A is one compulsory case question for 30 marks.
- In Section B you answer two of three questions at 20 marks each, and in Section C two of three at 15 marks each.
How the marks are weighted
Six syllabus areas, as a share of the 100 marks.
- Laws and regulations on audit and assurance engagements20%
- Accepting professional engagements and managing assignments15%
- Planning and undertaking audit work30%
- Drawing conclusions and reporting20%
- Application of information technology in auditing10%
- Current issues and developments in audit and assurance5%
- Syllabus
- The syllabus applies from the November 2025 diet.
- Good to know
- ICAN may examine any topic in the syllabus at any diet, and new standards and laws can be examined six months after they are issued, even if they take effect later.
- Good to know
- Every question is built on a business scenario, and the requirements ask you to discuss, evaluate or develop an answer using the facts given.
By the end of this course
What you will be able to do
Six skills you will have after working through this course.
- 01
Apply law and ethics
Explain the laws, regulations, standards and ethical rules that govern audit and assurance in Nigeria, including independence and the auditor’s liability.
- 02
Accept and manage engagements
Apply quality management, accept or decline appointments, agree engagement terms and run an assignment within professional rules.
- 03
Plan the audit
Build an audit plan from the audit strategy, the risk assessment and materiality, and decide the nature, timing and extent of the work.
- 04
Gather evidence and conclude
Choose audit procedures, evaluate evidence and misstatements, and deal with subsequent events, going concern and group audits.
- 05
Report
Draft unmodified and modified audit reports and communicate with those charged with governance.
- 06
Assure, investigate and use technology
Perform review, assurance and forensic engagements, use audit technology, and explain data protection duties and current issues.
Topics in ICAN Advanced Audit, Assurance and Forensics
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About ICAN Advanced Audit, Assurance and Forensics Notes
These are the 64 Advanced Audit, Assurance and Forensics topics, in teaching order, across 6 syllabus sections. The first note is “The meaning of assurance, audit and audit-related services” and the last is “Emerging technologies and the audit changes in CAMA 2020”. Reading them all takes about 18 hours. At an hour a day, that is about 3 weeks.
What you will learn
- Apply the laws and regulations that govern audit and assurance (20% of marks)
- Decide whether to accept an engagement, and manage it (15% of marks)
- Plan and carry out an audit under the ISAs (30% of marks)
- Draw conclusions from the audit work and issue the report (20% of marks)
- Use information technology in auditing (10% of marks)
- Discuss current issues and developments in audit and assurance (5% of marks)
What ICAN asks most
These topics came up most often in the Pathfinder past questions mapped to these notes. A question that covers several topics counts for each one. Start here if you are short on time.
- Independence: threats and relationships with audit clients 4 questions
- ISA 220, engagement partner responsibility and risk before acceptance 4 questions
- The fundamental ethical principles 3 questions
- Quality management in firms: ISQM 1 3 questions
- Changes in a professional appointment 3 questions
Frequently asked Questions about Advanced Audit, Assurance and Forensics
What is ICAN Advanced Audit, Assurance and Forensics?
Advanced audit, assurance and forensic investigation. It is a Professional level paper.
Are the Advanced Audit, Assurance and Forensics notes free?
Yes. All 64 topics are free to read online. You pay only to keep them as PDF and Word, which come in the course pack with the full question bank and marking guides.
Do the notes cover ISAs and what is new in audit?
Yes. ISA references run through many topics, and planning and undertaking audit work carries the most marks at 30%. One section covers current issues in audit and assurance.
How many topics are in Advanced Audit, Assurance and Forensics?
There are 64 topics in 6 syllabus sections, in teaching order. Each has a summary, worked examples, exam tips and practice questions.
Which section carries the most marks in Advanced Audit, Assurance and Forensics?
Planning and undertaking audit work is the biggest section, at 30% of marks. Start there, but do not skip the rest. Any section can be examined.
Can I practise with past questions?
Yes. Every topic has ICAN-style practice questions with marking guides. Where past ICAN questions exist, a Pathfinder section lists them by diet and year, so you can try the real thing.
What mark do I need to pass Advanced Audit, Assurance and Forensics?
ICAN papers are normally passed with 50%. Confirm the current rule on the official ICAN portal, because the Institute can change it.
Are the notes up to date?
They follow the ICAN Professional level syllabus, so they are the same for every diet. Found a mistake? Tap Tell us on any topic and we will check it.
Are these notes from ICAN?
No. Accountants.ng is independent of ICAN. ICAN publishes the official syllabus, study text and past papers, so use our notes alongside them.
How do I study Advanced Audit, Assurance and Forensics without getting overwhelmed?
Take one topic at a time. Read it, try the practice questions, then check the marking guide. Move through the sections in order, and give extra time to the sections with more marks.