PRINCIPLES OF AUDITING

Course overview

Principles of Auditing introduces the concepts and procedures used in an audit. You will connect planning, risk assessment, internal controls and evidence gathering with the conclusions communicated in an audit report.

What you will study

Foundational audit concepts; audit planning; risks, errors and fraud; internal controls and audit evidence; computer-assisted audit techniques; audit reporting.

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.