Advanced auditing is taught to similar core ideas worldwide, but grading, referencing and course structure differ. FLN tutors work from your own syllabus and handbook and schedule lessons in your time zone. Always follow your module handbook for referencing.
| Country | Where advanced auditing is studied | Grading | Referencing usually used |
|---|
| United Kingdom | ACCA AAA and ICAEW Audit and Assurance, using ISAs (UK) | GCSE 9–1, A-level A*–E; degrees First, 2:1, 2:2, Third | Harvard |
| United States | CPA AUD and PCAOB standards | Letter grades A–F and a 4.0 GPA scale | APA |
| Australia | CA ANZ and CPA Australia assurance papers | HD, D, C, P at university; ATAR for school leavers | Harvard or APA |
| Canada | CPA Canada assurance elective | Letter grades or percentages; GPA scales vary by province and university | APA |
| India | CA Final Advanced Auditing, Assurance and Professional Ethics, using SAs, CARO 2020 and the Companies Act 2013 | Board exam percentages; university CGPA, often on a 10-point scale | APA or Harvard |
Students in Ireland, the Gulf, Europe, Africa and Asia can book the same help, with lessons in their own time zone.