Understand the principles, processes, and professional standards involved in auditing and assurance engagements.
This paper introduces the audit framework, focusing on risk assessment, internal controls, and evidence gathering. You will develop the ability to plan and perform audits, apply professional scepticism, and ensure compliance with ethical and regulatory standards.
- Understand audit and assurance
frameworks
- Plan and conduct audit
engagements
- Assess risk and evaluate
internal controls
- Apply audit procedures and
gather evidence
- Report audit findings
professionally