Browse Hierarchy BUS165: Foundations of Assurance

This module introduces students to the principles of external auditing and its value for society. The module is at an introductory level and will be useful for students interested in pursuing further studies towards a professional accounting/auditing qualification. This module equips students with practical auditing skills to ensure that students understand the assurance process and fundamental principles of ethics, and are able to contribute to the assessment of internal controls and gathering of evidence on an assurance engagement. The learning outcomes cover a range of threats and dilemmas to be identified as well as safeguards and solutions to be resolved.