Auditing and Assurance

Course overview

Auditing and Assurance explains the purpose of audit and assurance engagements and the work required to support a conclusion. You will examine the audit process alongside independence, ethics and professional judgment.

What you will study

Topics include the professional framework, engagement planning, risk and materiality, documentation, internal controls, internal audit, fraud and error, evidence, public sector audits, reporting and computerised systems.

How to study

Work through the course sections in order and check which resources are available. Read the relevant material before attempting practice activities. Keep a record of difficult topics and questions to discuss with your instructor.

Preparing for assessments

Before attempting an assessment, read its instructions, time limit and mark allocation. Show your reasoning or workings clearly, check your answers, and use feedback to guide your revision.