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Audit Planning and Tests of Controls - AUE3701

Advanced Diploma,Under Graduate Degree Semester module NQF level: 7 Credits: 12
Module presented in English,Afrikaans Module presented online
Pre-requisite: AUE2601 & AUE2602
Purpose: This module is intended for trainee auditors or related fields for example people who are interested in qualifying as registered accountants and auditors to develop the necessary competencies. The purpose of this module is to provide leaners with knowledge and skills in audit planning and the performance of tests of controls, which includes auditing concepts, statutory requirements, guidelines and auditing standards. Students credited with this module will know the auditing concepts related to planning, are able to apply their knowledge of the role, duties and responsibilities of the external auditor, as well as apply the International Standards on Auditing in the statutory audit of an ordinary company trading in goods and services.