ICAN Audit, Assurance and Forensics Notes
How audits and assurance engagements are planned, performed and reported, and how fraud is investigated. This course follows the ICAN syllabus in 67 topics. All 67 are published, each with detailed notes, worked examples, exam tips and ICAN-style practice questions.
Topics in ICAN Audit, Assurance and Forensics
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About ICAN Audit, Assurance and Forensics Notes
These are the 67 Audit, Assurance and Forensics topics, in teaching order, across 10 syllabus sections. The first note is “Meaning and objectives of audit, the need for audit and types of audit” and the last is “The expert report and reporting in forensic engagements”. Reading them all takes about 12 hours. At an hour a day, that is about 12 days.
What you will learn
- Explain assurance, the legal framework for audit, and how an audit runs (20% of marks)
- Apply the ethical rules for accountants, including independence (15% of marks)
- Describe the role and work of internal audit
- Plan an audit, assess risk, and explain special audits
- Gather and evaluate audit evidence (25% of marks, with the audit report)
- Assess internal controls, including IT controls (20% of marks)
- Design substantive tests for the main areas of the financial statements
- Complete the audit and write the audit report
- Use technology and data in audit and assurance (5% of marks)
- Investigate fraud and explain forensic accounting services (15% of marks)
Frequently asked Questions about Audit, Assurance and Forensics
What is ICAN Audit, Assurance and Forensics?
How audits and assurance engagements are planned, performed and reported, and how fraud is investigated. It is a Skills level paper.
Are the Audit, Assurance and Forensics notes free?
Yes. All 67 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.
Is this the new Audit, Assurance and Forensics paper?
Yes. It replaced Audit and Assurance under the syllabus from November 2025. The notes cover the audit process, ISAs, internal control, forensic accounting and technology in audit.
How many topics are in Audit, Assurance and Forensics?
There are 67 topics in 10 syllabus sections, in teaching order. Each has a summary, worked examples, exam tips and practice questions.
Which section carries the most marks in Audit, Assurance and Forensics?
Gathering audit evidence is the biggest section, at 25% 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 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 Skills 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 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.