Unit Objectives

This unit aims to ensure that students have a sound understanding of assurance in practice. The unit begins with a review of the legal and regulatory environment, and the need to comply with appropriate practice management techniques. Students will have the opportunity to consider the audit of financial statements, including planning, evidence, and review.

Learning Outcomes

• Understand the regulatory environment and professional and ethical considerations
• Understand issues and developments in audit and assurance
• Be able to plan and conduct an audit