Browse Hierarchy BUS354: Audit and Assurance

This module introduces students to the nature, purpose and scope of audit and assurance engagements both internally and externally, including the statutory audit, its regulatory environment, governance and professional ethics. It then leads into planning the audit and performing a risk assessment. The syllabus also covers the audit of financial statements, including the scope of internal control. These include, evaluating internal controls, audit evidence, and a review of the financial statements. In addition to final review procedures, it also concentrates on the form and content of the independent auditor's report.