Accounting and Finance

Advanced Audit and Assurance

Module code: N1516
Level 6
15 credits in spring semester
Teaching method: Lecture, Workshop
Assessment modes: Coursework, Unseen examination

You examine the nature, purpose and scope of auditing, including statutory audits, the regulatory environment, and professional ethics in auditing.

You learn how to perform internal and external audits, and write audit reports.

You also look at:

• planning and risk assessment
• evaluating internal controls
• collecting audit evidence
• reviewing financial statements.

Module learning outcomes

• Evaluate the theoretical rationalisations for role of auditing and ethics in modern society.
• Work effectively independently and collaboratively.
• Communicate audit related issues appropriately to specialist and non-specialist audiences.
• Apply critical thinking skills to audit and ethical scenarios.