This paper is intended to equip the candidate with knowledge, skills and attitudes that will enable him/her to undertake advanced audit and assurance engagements in compliance with regulatory frameworks and international auditing standards.
A candidate who passes this paper should be able to:
Apply international standards in auditing and assurance engagements
Analyse the responsibility of the auditor in audit strategy and audit plan
Gain the knowledge of audit consideration during the audit of consolidated financial statements
Know the concept of due diligence, investigation and forensic audit
Determine and apply knowledge of reporting in professional practice
Understand and explain the concept of compliance audit, performance audit and comprehensive audit in relation to the Auditor General