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The Audit Process - AUE3761

Under Graduate Degree,Diploma,Advanced Diploma Year module NQF level: 7 Credits: 24
Module presented in English
Pre-requisite: AUE2601 & AUE2602
Purpose: This module is intended for to equip students with specific competencies in Auditing. Students are expected to display a high level of 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, audit evidence, tests of controls, substantive procedures, and completion of the audit.