Duration: 1 Teaching Period
Unit Code: ACC80003
Contact Hours: Recommended 10 hours of study per week
About this unit
The broad objective of this unit of study is to familiarize participants with the underlying concepts, objectives and reporting function of the auditor. The unit of study deals with both theoretical and practical aspects of auditing. The aim is to integrate the concepts of auditing with practical approaches taken by the auditor to ensure participants gain a complete picture of the audit process.
- Auditing methodology and the formulation of auditing standards
- Audit independence
- The rights, duties and legal liability of auditors
- Ethical considerations
- The audit report and the concept of risk
- Materiality and audit evidence
- Internal control structures
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