Auditing and Assurance

Course Description
The course wills introduce participants to the postulates and concepts of auditing. It explains the theories and concepts of the Financial Audit process as well as the Financial Statement Auditing environment. It further explains the concepts underlying the gathering of Audit Evidence and Audit Documentation. Other concepts which are taught include Audit Planning and Types of Audit Tests, Internal Controls as well as Sampling and Materiality. Students are taken through the Audit of Business Processes and Reporting Responsibilities and the Regulatory Framework as contained in International Standards of Auditing (ISA 200 through to ISA 810)