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Advanced Auditing - AUE4861

Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English
Purpose: To equip students with specific competencies in Auditing - displaying some integration between these competencies, with pervasive skills, ethics and professional practice, and certain accounting competencies. The module is designed to facilitate students' acquisition of these competencies through knowledge of and engagement in relevant Auditing topics at the forefront of the field; an understanding of the theories, methods and techniques relevant to the field; and a thorough understanding of how to apply such knowledge to scenarios grounded in the real-world. The course syllabus includes the following main topics: the audit process; pre-engagement activities; planning an audit; the Code of Professional Conduct, the Auditing Profession Act; King IV Report on Governance for South Africa; the Companies Act; audit evidence; tests of controls, substantive procedures and completion of the audit.