Audit & Assurance courses are designed to provide foundational and advanced knowledge in auditing financial statements, evaluating internal controls, and adhering to professional ethics and international standards. These courses prepare professionals to deliver high-quality audits, strengthen stakeholder confidence, and enhance corporate governance.
Key Focus Areas and Modules
Audit Framework and Regulation: Understanding the concept of audit/assurance, corporate governance, professional ethics, and the ACCA Code of Ethics.
Planning and Risk Assessment: Obtaining audit engagements, assessing risks, materiality, and audit planning.
Internal Controls: Evaluation of internal control systems, tests of controls, and communication of findings.
Audit Evidence: Audit procedures, sampling, audit of specific items, and computer-assisted audit techniques.
Review and Reporting: Subsequent events, going concern, and audit reports.
