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Abstract

1.1. AC205 is an introductory course to audit and assurance, preparatory to AC304. It has two basic objectives: to ground students in the basic assurance concepts, approaches and procedures; and to develop in them the skills and attitudes necessary to succeed in the profession. 2. Competencies and skills 2.1. The course materials and activities have been designed to enable students to analyse, synthesise and evaluate: assurance opportunities which arise in everyday situations, especially in business contexts; the impact of current events and issues (local, regional, international) on risks and related controls associated with business environments, relationships and activities; the interaction between risk and materiality in: planning evidence-gathering procedures (audit tests); and evaluating the results of such procedures in order to arrive at an appropriate audit opinion; and the various forces at work on and within the profession, such as public interest

Topics: Course Briefing
Year: 2011
OAI identifier: oai:CiteSeerX.psu:10.1.1.196.8152
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