Audit and Assurance

Course Code:

Students develop a solid understanding of the principles and procedures of audit and assurance. Topics include reporting, professional standards, ethics, legal liability, audit objectives, evidence and documentation, planning and analysis, materiality and risk, internal control, audit sampling, and computer auditing. This course will provide the foundation for more advanced auditing courses, by paying particular attention to the material related to the first two stages of an audit: acceptance/continuance and audit planning.

Students are required to bring a laptop.

Note: Students are expected to have completed ACAF70043 or equivalent before registering for this course. A minimum grade of 60% is required in this course to be considered for the ACAF National Exam eligibility.

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