CA62: ADVANCED AUDITING AND ASSURANCE

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GENERAL OBJECTIVE

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.

LEARNING OUTCOMES

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

Course Content

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