Course overview
To enable students to critically assess and apply concepts of audit practice and examine current issues relating to the role of external audit in the international environment and gain an appreciation of the complexities of an audit in practice.
- The Audit Environment
- Audit Planning And Testing
- Audit Analytics, Completion And Responsibilities
Course learning outcomes
- Explain the role of auditing in society and the concept of true and fair in connection with financial statements and public expectations of audit reports
- Critically examinethe duties, responsibilities and liabilities of auditors as required by the Auditing, Assurance Standards and the Code of Ethics for professional Accountants
- Analyse the methodology involved in the review, documentation and evaluation of internal controls in accounting systems; audit sampling and the design of audit programs
- Apply fundamentals of audit planning, audit risk materiality, audit evidence, fraud and the auditor's responsibility for detection to solve auditing problems through the use of case studies
- Justify and communicate the process of compiling an audit report and completing an audit engagement
Degree list
The following degrees include this course