This module is not currently running in 2024 to 2025.
This module introduces and develops the concepts of auditing techniques and other audit assurance engagement.
Topics may include:
• The concept of audit and other assurance engagements
• External audits
• Corporate governance
• Acceptance and continuation of audit engagements
• Assessment of audit risks
• Internal control tests
• Differences between internal audit and external audit
• Audit evidence and procedures
• Reviewing and reporting of audit engagements
Total contact hours: 25
Private study hours: 125
Total study hours: 150
Main assessment methods
Individual essay, 2500 words (30%)
Examination, 3 hours (70%)
Reassessment methods
Exam 100%
ACCA (2018). Audit and Assurance-Study Text: Kaplan Publishing UK.
Arens. A.A., Elder, R.J., Beasley, M.S. and Hogan, C.E. (2016). Auditing and Assurance Services, Global Edition, 6th Edition, Harlow: Pearson Education Ltd.
Louwers, T., Blay, A., Sinason, D., Strawser, J. and Thibodeau, J. (2018). Auditing & Assurance Services, 7th Edition, Berkshire: McGraw-Hill Education Ltd.
The intended subject specific learning outcomes. On successfully completing the module students will be able to:
- Critically evaluate the concept and functions of auditing and internal control systems
- Demonstrate and in-depth understanding of corporate governance, ethics and professional conduct
- Evaluate audit procedures within audit assignments
- Appraise the nature of the audit report and its limitations
- Explain and be aware of the extending audit horizons in the current business environment
- Appraise and critically review audit risk, audit procedures and audit evidence
The intended generic learning outcomes.
On successfully completing the module students will be able to
- Identify and synthesize complex argument and provide critical insights on conceptual issues
- Analyse, critically evaluate and propose appropriate actions in complex scenarios
- Plan and work independently using various learning resources.
- Communicate effectively to a variety of audiences and/or using a variety of methods
- Undertake research tasks using appropriate sources with the minimum of guidance
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