7 – Advanced Audit &. Assurance (UK &. INT variant) Core areas of the syllabus expected to be examined in every sitting: •. Engagement planning and risk (audit risk likely this sitting). •. Gathering evidence. •. Ethics/professional issues. and •. Engagement reporting (particularly audit qualifications). Subject of recent articles: •. Forensic investigations and audit (September 2008). (Likely to include elements of planning and/or gathering evidence similar to question 2 of pilot paper). ‘Peripheral topics’ from exam approach article yet to be covered: •. Regulatory framework. •. Obtaining professional work. and •. Corporate governance.