Learning Outcomes
On successful completion of the module, students will be able to
- critically reflect upon the validity and significance of key theories underpinning audit
- demonstrate a critical and thorough analytical understanding of the audit purpose, process, risk evaluation and reporting and the various techniques that are applied within that process
- identify and select appropriate methods of collecting audit evidence and recognise when conclusions can be drawn
- apply and critically evaluate audit regulation by a mix of clarity ISAs, relevant legislation and case law and demonstrate a critical awareness of the drivers for and impact of regulation, codes and practices and legislation relating to corporate governance and ethics
- evaluate the purpose, types and effectiveness of internal control systems
