1: Auditing Environment

This course addresses the following competence(s):

  • Distinguish clearly between the respective roles of accountants and auditors in the financial management of an entity;
  • Articulate a broad knowledge of the structure, responsibilities and functions of the auditing profession at both national and international levels and of the overall role and impact of auditing standards;
  • Demonstrate a general understanding of the legal and organisational contexts in which accounting and auditing are practised and the range and types of entities in which accounting information is compiled and utilised.
Module: Introduction to auditing
Skill Level: Beginner

2: Principles of Auditing

This course addresses the following competence(s):

  • Demonstrate a firm understanding of the underpinning principles of auditing with particular reference to audit independence and accountability;
Module: Introduction to auditing
Skill Level: Beginner

3: Types of Audits

This course addresses the following competence(s):

  • Describe the main types of audit carried out in entities and the purposes attaching to them;
  • Articulate and comment on the distinction between internal and external audit.
Module: Introduction to auditing
Skill Level: Beginner

4: Public and Private Sector Auditing

This course addresses the following competence(s):

  • Demonstrate an understanding of the similarities and differences between the roles of auditors in the public sector and the commercial (for profit and not-for-profit) sector.
Module: Introduction to auditing
Skill Level: Beginner

5: External Audit - Reports and Opinions

This course addresses the following competence(s):

  • Describe the different reports issued by external auditors and the types of audit opinions that can be expressed.
Module: Introduction to auditing
Skill Level: Beginner