Browse Hierarchy BUS165F: Foundations of Assurance

This is a core module for all students enrolled on the BSc Accounting undergraduate programme and counts as an exemption against an ICAEW certificate level module, the pass mark is 50%. This level 4 module will provide the necessary foundation for Accountancy level 5 modules. 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.