Description
Audit and Assurance is a course in level 2 of the ICAG professional qualification syllabus. It aims to enable candidates to develop, understand and apply risk-based audit methods for both audit and assurance engagements, in accordance with the International Standards on Auditing (ISA) and the relevant ethical and professional issues.
On completion of this course, candidates will reach a competency sufficient to be able to:
- Define and explain the nature of audit and assurance engagements
- Outline how International Standards on Auditing are developed and updated
- Identify and explain the regulatory, professional and ethical issues relevant to those carrying out an audit or assurance engagement
- Identify and explain the processes involved in accepting and managing audit or assurance engagements
- Plan for, describe and explain, the performance of, audit and assurance engagements in accordance with the terms of the engagements and appropriate standards
- Outline the nature of the evidence required for a specified audit or assurance engagement
- Outline the nature of the review required for a specified audit engagement
- Outline the procedures to conclude and draft a report on specified audit assurance engagements
- Explain the role of Internal Audit in relation to Assurance and External Audit
The course requires candidates to demonstrate their knowledge and skills in various scenarios and cases, using appropriate judgement and technical competence. The course also requires candidates to join weekly Zoom sessions.
Reviews
There are no reviews yet.