Course info

I would like to welcome you to the Advanced Audit and Assurance course. The subject of auditing and assurance is not new to you, having covered it in your earlier studies. This course develops your knowledge and skills in the principles of auditing and other assurance services and provides you with a deeper understanding of the nature of the function of auditing and other assurance services and the principles of the related processes. We will be dealing with both theoretical and practical aspects of the audit and assurances processes, but you should always try to relate the two rather than treat them as discrete parts.

Although auditing continues to dominate the assurance industry (and this course!), it is only one form of assurance, and demand for other forms of assurance, not limited to financial information, has greatly increased in the recent past. This course therefore covers assurance and non-assurance services such as prospective financial information, due diligence, forensic audits, and social and environmental audits that you have not covered in your earlier studies. However, the issues affecting financial audits are very much relevant to other forms of assurance.

Completing the reading and designated activities are essential for your success in the course-work and the final examination. It is important to understand all of these at the beginning to ensure that you are able to get the most out of the course.