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Substantive Procedures and Finalising an Audit - AUE3702

Under Graduate Degree,Advanced Diploma 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 learners with knowledge and skills in the performance of substantive procedures and the finalisation of an audit which includes auditing concepts, statutory requirements, guidelines and auditing standards. Students credited with this module will know the auditing concepts related to the gathering of audit evidence and finalising an audit, 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.